https://www.taxtmi.com/caselaws?id=375048 The Tribunal allowed the appeal, classifying the transportation services under GTA service, not mining service. The extended period of limitation for issuing the show cause notice was deemed unjustifiable, and penalties under Section 78(1) of the Finance Act were waived due to the appellant's bona fide belief and compliance. The appellant was entitled to consequential benefits as per the law. en-us Thu, 17 Jan 2019 00:00:00 +0530 Thu, 14 Feb 2019 06:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375048 The Tribunal allowed the appeal, classifying the transportation services under GTA service, not mining service. The extended period of limitation for issuing the show cause notice was deemed unjustifiable, and penalties under Section 78(1) of the Finance Act were waived due to the appellant's bona fide belief and compliance. The appellant was entitled to consequential benefits as per the law. Case-Laws Service Tax Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375048