https://www.taxtmi.com/caselaws?id=271985 The Tribunal upheld the service tax demand on Transport of Goods by Roads Service, including penalties, due to the appellant's prompt payment before the show cause notice. However, the demand for service tax on Management, Maintenance, or Repair Service was set aside as the appellant did not provide or retain services. Penalties under Section 78 were waived considering the circumstances, leading to the partial allowance of the appeal with the judgment pronounced on 07/01/16. en-us Thu, 07 Jan 2016 00:00:00 +0530 Sat, 01 Oct 2016 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271985 The Tribunal upheld the service tax demand on Transport of Goods by Roads Service, including penalties, due to the appellant's prompt payment before the show cause notice. However, the demand for service tax on Management, Maintenance, or Repair Service was set aside as the appellant did not provide or retain services. Penalties under Section 78 were waived considering the circumstances, leading to the partial allowance of the appeal with the judgment pronounced on 07/01/16. Case-Laws Service Tax Thu, 07 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271985