https://www.taxtmi.com/caselaws?id=361818 The Tribunal held that services provided by HLL were correctly classified under 'Business Auxiliary Service' (BAS) instead of 'Clearing and Forwarding Agency Service' (C&F). The demand for service tax on Goods Transport Agency (GTA) services was set aside due to incorrect computation. The invocation of the extended period for the Show Cause Notice (SCN) was found unsustainable, and the penalty under Section 78 was set aside. The penalty under Section 76 was dropped. The appeal was allowed with consequential reliefs, and the miscellaneous application for amendment of the cause title was granted. en-us Mon, 26 Feb 2018 00:00:00 +0530 Fri, 15 Jun 2018 08:11:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361818 The Tribunal held that services provided by HLL were correctly classified under 'Business Auxiliary Service' (BAS) instead of 'Clearing and Forwarding Agency Service' (C&F). The demand for service tax on Goods Transport Agency (GTA) services was set aside due to incorrect computation. The invocation of the extended period for the Show Cause Notice (SCN) was found unsustainable, and the penalty under Section 78 was set aside. The penalty under Section 76 was dropped. The appeal was allowed with consequential reliefs, and the miscellaneous application for amendment of the cause title was granted. Case-Laws Service Tax Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361818