https://www.taxtmi.com/caselaws?id=354657 The Tribunal found in favor of the appellant in the case concerning service tax liability on GTA services for transporting mined iron ores and the penalty imposed under Section 78 of the Finance Act, 1994. The confusion regarding taxability was clarified by Circulars issued by the CBEC. As the appellant had paid the service tax before the Show Cause Notice, and there was no suppression of facts or fraud, the Tribunal deemed the penalty excessive and set it aside. The appeal was partially allowed, with the rest of the order remaining intact. en-us Tue, 10 Oct 2017 00:00:00 +0530 Fri, 02 Feb 2018 09:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354657 The Tribunal found in favor of the appellant in the case concerning service tax liability on GTA services for transporting mined iron ores and the penalty imposed under Section 78 of the Finance Act, 1994. The confusion regarding taxability was clarified by Circulars issued by the CBEC. As the appellant had paid the service tax before the Show Cause Notice, and there was no suppression of facts or fraud, the Tribunal deemed the penalty excessive and set it aside. The appeal was partially allowed, with the rest of the order remaining intact. Case-Laws Service Tax Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354657