https://www.taxtmi.com/caselaws?id=374953 The appeal was granted for early hearing due to the significant amount involved. The appellant's service tax liability on services provided to DISCOMS and Transmission companies was exempted under notification No. 45/2010-ST for services related to electricity transmission. Penalties related to service tax liability and Goods Transport Agency services were set aside, considering previous judgments and the retrospective exemption. The appellant's liability for GTA services was upheld, but penalties were waived due to the fluctuating taxability nature. The appeal was disposed of with the penalties imposed by the adjudicating authority being set aside. en-us Wed, 09 Jan 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374953 The appeal was granted for early hearing due to the significant amount involved. The appellant's service tax liability on services provided to DISCOMS and Transmission companies was exempted under notification No. 45/2010-ST for services related to electricity transmission. Penalties related to service tax liability and Goods Transport Agency services were set aside, considering previous judgments and the retrospective exemption. The appellant's liability for GTA services was upheld, but penalties were waived due to the fluctuating taxability nature. The appeal was disposed of with the penalties imposed by the adjudicating authority being set aside. Case-Laws Service Tax Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374953