https://www.taxtmi.com/caselaws?id=338922 Substantial payment of service tax and interest before issuance of a show cause notice, coupled with a bona fide belief arising from uncertainty over the taxability of GTA services without consignment notes, supported waiver of penalties. The service tax demand and interest remained confirmed because the underlying liability was not disputed. Penalties imposed for non-payment, procedural contraventions and suppression were set aside, with recognition that penalties for the same default could not be sustained simultaneously under the relevant provisions. Relief was therefore confined to penalties, while the tax and interest liability continued. en-us Wed, 11 Jan 2017 00:00:00 +0530 Mon, 13 Feb 2017 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338922 Substantial payment of service tax and interest before issuance of a show cause notice, coupled with a bona fide belief arising from uncertainty over the taxability of GTA services without consignment notes, supported waiver of penalties. The service tax demand and interest remained confirmed because the underlying liability was not disputed. Penalties imposed for non-payment, procedural contraventions and suppression were set aside, with recognition that penalties for the same default could not be sustained simultaneously under the relevant provisions. Relief was therefore confined to penalties, while the tax and interest liability continued. Case-Laws Service Tax Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338922