https://www.taxtmi.com/caselaws?id=370577 The tribunal held that the appellant was not liable to pay service tax on Tour Operator Services due to a retrospective exemption notification. However, the appellant was found liable to pay duty for the extended period on Goods Transport Agency Services, along with interest. Penalties under sections 77 & 78 were set aside considering the circumstances. The tribunal exercised its powers under section 80 of the Finance Act, 1994, to waive penalties. The appeal was disposed of accordingly, with the decision announced in open court. en-us Thu, 01 Nov 2018 00:00:00 +0530 Tue, 20 Nov 2018 07:46:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370577 The tribunal held that the appellant was not liable to pay service tax on Tour Operator Services due to a retrospective exemption notification. However, the appellant was found liable to pay duty for the extended period on Goods Transport Agency Services, along with interest. Penalties under sections 77 & 78 were set aside considering the circumstances. The tribunal exercised its powers under section 80 of the Finance Act, 1994, to waive penalties. The appeal was disposed of accordingly, with the decision announced in open court. Case-Laws Service Tax Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370577