https://www.taxtmi.com/caselaws?id=379510 The tribunal held that the appellants providing services for testing, reconditioning, and cleaning of LPG cylinders were not exempt from service tax liability despite statutory obligations. The inclusion of material value in taxable services was justified, rejecting the appellant's argument against it. The exemption claim under Notification No.12/2003 was deemed inapplicable. The tribunal confirmed the appellant's liability under Goods Transport Agency (GTA) services. The allegation of suppression of facts was dismissed, and penalties under Sections 76 and 78 were set aside due to a bonafide mistake, while the penalty under Section 77 was upheld. en-us Wed, 01 May 2019 00:00:00 +0530 Tue, 03 Dec 2019 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379510 The tribunal held that the appellants providing services for testing, reconditioning, and cleaning of LPG cylinders were not exempt from service tax liability despite statutory obligations. The inclusion of material value in taxable services was justified, rejecting the appellant's argument against it. The exemption claim under Notification No.12/2003 was deemed inapplicable. The tribunal confirmed the appellant's liability under Goods Transport Agency (GTA) services. The allegation of suppression of facts was dismissed, and penalties under Sections 76 and 78 were set aside due to a bonafide mistake, while the penalty under Section 77 was upheld. Case-Laws Service Tax Wed, 01 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379510