https://www.taxtmi.com/caselaws?id=371247 The Tribunal upheld the imposition of service tax, interest, and penalties on the appellant, a manufacturer of Starch and gluten, for failing to discharge service tax on transportation of goods by road under reverse charge mechanism. The appellant's claim for exemption under Notification No. 34/2004-ST was rejected due to insufficient evidence and failure to provide supporting documentation, resulting in the confirmation of tax liability and penalties under Sections 76 & 77 of the Act. The burden of proving eligibility for exemption rested with the appellant, and their inability to substantiate their claim led to the dismissal of the appeal. en-us Mon, 29 Oct 2018 00:00:00 +0530 Sat, 01 Dec 2018 12:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371247 The Tribunal upheld the imposition of service tax, interest, and penalties on the appellant, a manufacturer of Starch and gluten, for failing to discharge service tax on transportation of goods by road under reverse charge mechanism. The appellant's claim for exemption under Notification No. 34/2004-ST was rejected due to insufficient evidence and failure to provide supporting documentation, resulting in the confirmation of tax liability and penalties under Sections 76 & 77 of the Act. The burden of proving eligibility for exemption rested with the appellant, and their inability to substantiate their claim led to the dismissal of the appeal. Case-Laws Service Tax Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371247