https://www.taxtmi.com/caselaws?id=356998 Penalties for non-payment of service tax on GTA freight were held unsustainable where the assessee had a bona fide belief based on Notification No. 34/2004-ST, the freight transactions were duly recorded in the books, and tax was paid when the exemption limit was exceeded. On these facts, the Tribunal found no suppression of facts with intent to evade tax, so the penal provisions were not attracted. The service tax demand itself was left undisturbed, but the penalties were set aside. en-us Thu, 11 Jan 2018 00:00:00 +0530 Fri, 16 Mar 2018 08:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356998 Penalties for non-payment of service tax on GTA freight were held unsustainable where the assessee had a bona fide belief based on Notification No. 34/2004-ST, the freight transactions were duly recorded in the books, and tax was paid when the exemption limit was exceeded. On these facts, the Tribunal found no suppression of facts with intent to evade tax, so the penal provisions were not attracted. The service tax demand itself was left undisturbed, but the penalties were set aside. Case-Laws Service Tax Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356998