https://www.taxtmi.com/caselaws?id=394294 The tribunal confirmed the demand for service tax against the appellant for utilizing transporter and commission agent services without payment under the reverse charge mechanism. The appellant was held liable to pay service tax along with interest. However, the penalty imposed under Sections 77 & 78 of the Act was set aside due to the appellant's genuine belief in claiming CENVAT credit, as recognized under Section 80 of the Finance Act, 1994. en-us Wed, 12 Feb 2020 00:00:00 +0530 Wed, 08 Apr 2020 12:31:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394294 The tribunal confirmed the demand for service tax against the appellant for utilizing transporter and commission agent services without payment under the reverse charge mechanism. The appellant was held liable to pay service tax along with interest. However, the penalty imposed under Sections 77 & 78 of the Act was set aside due to the appellant's genuine belief in claiming CENVAT credit, as recognized under Section 80 of the Finance Act, 1994. Case-Laws Service Tax Wed, 12 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394294