https://www.taxtmi.com/caselaws?id=269242 The Tribunal partially allowed the appeal by setting aside the penalty imposed on the appellant under Section 78 of the Finance Act, 1994, for the liability of service tax on transportation services provided by individual lorry owners who are part of a partnership firm. The Tribunal clarified that such transport services are indeed subject to service tax, following the judgment of the Hon'ble High Court of Madras. However, considering the lack of clarity in the law during the relevant period, the penalty was deemed unsustainable under Section 80(1) of the Finance Act, 1994. en-us Fri, 27 Nov 2015 00:00:00 +0530 Fri, 11 Dec 2015 08:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269242 The Tribunal partially allowed the appeal by setting aside the penalty imposed on the appellant under Section 78 of the Finance Act, 1994, for the liability of service tax on transportation services provided by individual lorry owners who are part of a partnership firm. The Tribunal clarified that such transport services are indeed subject to service tax, following the judgment of the Hon'ble High Court of Madras. However, considering the lack of clarity in the law during the relevant period, the penalty was deemed unsustainable under Section 80(1) of the Finance Act, 1994. Case-Laws Service Tax Fri, 27 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269242