https://www.taxtmi.com/caselaws?id=349195 The appeal was partly allowed, setting aside penalties under Sections 76 and 78 while upholding the penalty under Section 77. The case was remanded to verify eligibility for abatement under notification 32/2004. The confusion surrounding the definition of Goods Transport Agency Services during the relevant period was acknowledged, leading to the waiver of penalties due to a reasonable cause for non-payment. Ultimately, the appeal was disposed of accordingly. en-us Thu, 03 Aug 2017 00:00:00 +0530 Wed, 25 Apr 2018 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349195 The appeal was partly allowed, setting aside penalties under Sections 76 and 78 while upholding the penalty under Section 77. The case was remanded to verify eligibility for abatement under notification 32/2004. The confusion surrounding the definition of Goods Transport Agency Services during the relevant period was acknowledged, leading to the waiver of penalties due to a reasonable cause for non-payment. Ultimately, the appeal was disposed of accordingly. Case-Laws Service Tax Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349195