https://www.taxtmi.com/caselaws?id=383484 The Tribunal allowed the ROM application, modifying the final order to rectify the mistake regarding penalties imposed for service tax non-compliance under 'Clearing & Forwarding Services' and 'GTA Services'. The appellant's filing of ST-3 returns was acknowledged, leading to the setting aside of the penalty for 'Clearing & Forwarding Services' due to a payment delay. However, the penalty for 'GTA Services' was upheld, with instructions for separate quantification. The decision highlighted the error in the Tribunal's observation on non-filing of returns, ultimately favoring the appellant in part. en-us Fri, 19 Jul 2019 00:00:00 +0530 Thu, 25 Jul 2019 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383484 The Tribunal allowed the ROM application, modifying the final order to rectify the mistake regarding penalties imposed for service tax non-compliance under 'Clearing & Forwarding Services' and 'GTA Services'. The appellant's filing of ST-3 returns was acknowledged, leading to the setting aside of the penalty for 'Clearing & Forwarding Services' due to a payment delay. However, the penalty for 'GTA Services' was upheld, with instructions for separate quantification. The decision highlighted the error in the Tribunal's observation on non-filing of returns, ultimately favoring the appellant in part. Case-Laws Service Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383484