https://www.taxtmi.com/caselaws?id=740 Service tax on clearing and forwarding activity was sustained because the taxability issue had already been settled by a Larger Bench in favour of the Revenue. Penalty was deleted because section 80 permits waiver where the assessee shows reasonable cause, and the earlier uncertainty on the legal position supported non-imposition of penalty. The demand therefore remained confirmed, but the penalty component was set aside, giving only partial relief to the assessee. en-us Tue, 01 Aug 2006 00:00:00 +0530 Tue, 01 Jul 2008 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=740 Service tax on clearing and forwarding activity was sustained because the taxability issue had already been settled by a Larger Bench in favour of the Revenue. Penalty was deleted because section 80 permits waiver where the assessee shows reasonable cause, and the earlier uncertainty on the legal position supported non-imposition of penalty. The demand therefore remained confirmed, but the penalty component was set aside, giving only partial relief to the assessee. Case-Laws Service Tax Tue, 01 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=740