https://www.taxtmi.com/caselaws?id=334821 The Tribunal held that the appellant was liable to pay service tax on Goods Transport Agency (GTA) services as they were paying freight charges to transporters. The extended period of limitation was deemed applicable due to the appellant's arrangement and payment of transportation charges. The penalty under Section 80 of the Finance Act, 1994, was dropped subject to verification of service tax payment. The matter was remanded to the adjudicating authority for confirmation of payment, with further proceedings dependent on the verification outcome. en-us Fri, 21 Oct 2016 00:00:00 +0530 Sat, 08 Apr 2017 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334821 The Tribunal held that the appellant was liable to pay service tax on Goods Transport Agency (GTA) services as they were paying freight charges to transporters. The extended period of limitation was deemed applicable due to the appellant's arrangement and payment of transportation charges. The penalty under Section 80 of the Finance Act, 1994, was dropped subject to verification of service tax payment. The matter was remanded to the adjudicating authority for confirmation of payment, with further proceedings dependent on the verification outcome. Case-Laws Service Tax Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334821