https://www.taxtmi.com/caselaws?id=345449 The Tribunal dismissed the appeal filed by M/s. Arti Infra Project Pvt Ltd, upholding the demand and penalties imposed on GTA services. The penalties under Sections 76 and 78 were confirmed for the period before 10-5-2008, despite the appellant's belief in exemption from service tax for their works contract services. The Tribunal held that the provision of works contract services did not exempt the appellant from paying service tax on GTA services. Emphasizing the simultaneous imposition of penalties, the Tribunal referenced relevant case law and upheld the penalties imposed by the lower authorities on GTA services received. en-us Thu, 08 Jun 2017 00:00:00 +0530 Tue, 18 Jul 2017 10:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345449 The Tribunal dismissed the appeal filed by M/s. Arti Infra Project Pvt Ltd, upholding the demand and penalties imposed on GTA services. The penalties under Sections 76 and 78 were confirmed for the period before 10-5-2008, despite the appellant's belief in exemption from service tax for their works contract services. The Tribunal held that the provision of works contract services did not exempt the appellant from paying service tax on GTA services. Emphasizing the simultaneous imposition of penalties, the Tribunal referenced relevant case law and upheld the penalties imposed by the lower authorities on GTA services received. Case-Laws Service Tax Thu, 08 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345449