https://www.taxtmi.com/caselaws?id=364069 The tribunal concluded that the appellant, liable to pay service tax on GTA services, failed to establish payment to transporters. The extended limitation period was deemed inapplicable due to lack of evidence of intent to evade duty. As the appellant paid service tax on a reverse charge basis without mala fide intent, penalties were not applicable. The case was remanded for quantifying the demand within the limitation period, disposing of the appeal accordingly. en-us Fri, 15 Jun 2018 00:00:00 +0530 Mon, 23 Jul 2018 08:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364069 The tribunal concluded that the appellant, liable to pay service tax on GTA services, failed to establish payment to transporters. The extended limitation period was deemed inapplicable due to lack of evidence of intent to evade duty. As the appellant paid service tax on a reverse charge basis without mala fide intent, penalties were not applicable. The case was remanded for quantifying the demand within the limitation period, disposing of the appeal accordingly. Case-Laws Service Tax Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364069