https://www.taxtmi.com/caselaws?id=377373 The Tribunal partly allowed the appeal by setting aside the penalties imposed under Sections 77 and 78 of the Finance Act, 1994, while upholding the demand and interest related to non-payment of service tax for Goods Transport Agency (GTA) services from 01.01.2005 to 30.09.2007. The appellant's argument regarding confusion over service tax liability during the relevant period and their belief in qualifying for small consignment relief under specific notifications led to the invocation of Section 80 of the Finance Act, 1994 to waive the penalties. en-us Thu, 31 Jan 2019 00:00:00 +0530 Thu, 28 Mar 2019 07:06:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377373 The Tribunal partly allowed the appeal by setting aside the penalties imposed under Sections 77 and 78 of the Finance Act, 1994, while upholding the demand and interest related to non-payment of service tax for Goods Transport Agency (GTA) services from 01.01.2005 to 30.09.2007. The appellant's argument regarding confusion over service tax liability during the relevant period and their belief in qualifying for small consignment relief under specific notifications led to the invocation of Section 80 of the Finance Act, 1994 to waive the penalties. Case-Laws Service Tax Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377373