https://www.taxtmi.com/caselaws?id=4392 The appeal filed by the revenue challenging the penalty imposed on the respondents for non-compliance with legal formalities related to Goods Transport Operator (GTO) service was dismissed. The penalty was vacated based on interpretations from previous cases, including a Tribunal decision and an Apex Court ruling. The respondents had already paid the service tax, interest, and penalty under the Finance Act, 1994. The Tribunal found that the respondents were not liable to pay the demanded service tax and interest, leading to the dismissal of the revenue's appeal and upholding the decision to vacate the penalty. en-us Tue, 30 Oct 2007 00:00:00 +0530 Wed, 02 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4392 The appeal filed by the revenue challenging the penalty imposed on the respondents for non-compliance with legal formalities related to Goods Transport Operator (GTO) service was dismissed. The penalty was vacated based on interpretations from previous cases, including a Tribunal decision and an Apex Court ruling. The respondents had already paid the service tax, interest, and penalty under the Finance Act, 1994. The Tribunal found that the respondents were not liable to pay the demanded service tax and interest, leading to the dismissal of the revenue's appeal and upholding the decision to vacate the penalty. Case-Laws Service Tax Tue, 30 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4392