https://www.taxtmi.com/caselaws?id=388912 The Tribunal held that the exemption for GTA services for export purposes did not cover exports from land customs stations before the effective amendment date of Notification No.04/2015-ST dated 01 March, 2015. The Tribunal re-quantified the demand within the limitation period, considering the absence of mala fide intent by the appellant, and set aside the penalty imposition accordingly. en-us Mon, 01 Jul 2019 00:00:00 +0530 Tue, 27 Oct 2020 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388912 The Tribunal held that the exemption for GTA services for export purposes did not cover exports from land customs stations before the effective amendment date of Notification No.04/2015-ST dated 01 March, 2015. The Tribunal re-quantified the demand within the limitation period, considering the absence of mala fide intent by the appellant, and set aside the penalty imposition accordingly. Case-Laws Service Tax Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388912