https://www.taxtmi.com/caselaws?id=369834 The appeals challenging the imposition of penalties on three appellants for non-payment of service tax under Goods Transport Agency (GTA) service were allowed in their favor. The Judicial Member held that since the appellants had paid the tax and interest before the notice and there was no intent to evade payment, the penalties were unsustainable. Emphasizing the significance of prior tax payment and lack of intent to evade payment, the penalties under relevant sections of the Finance Act, 1994 were set aside. en-us Tue, 30 Oct 2018 00:00:00 +0530 Sat, 03 Nov 2018 13:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369834 The appeals challenging the imposition of penalties on three appellants for non-payment of service tax under Goods Transport Agency (GTA) service were allowed in their favor. The Judicial Member held that since the appellants had paid the tax and interest before the notice and there was no intent to evade payment, the penalties were unsustainable. Emphasizing the significance of prior tax payment and lack of intent to evade payment, the penalties under relevant sections of the Finance Act, 1994 were set aside. Case-Laws Service Tax Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369834