https://www.taxtmi.com/caselaws?id=420470 The Tribunal dismissed both appeals on 31/03/2022, affirming the denial of refund to the assessee for tax wrongly paid and upholding the dropping of penalties under Sections 76, 77, and 78 of the Finance Act, 1994 by the Revenue. The Tribunal held that the assessee was liable to be taxed as the recipient of Goods Transport Agency (GTA) services, rejecting the refund claim. Additionally, the Tribunal found no mala fide intent on the part of the assessee for the delayed payment of service tax and upheld the dropping of penalties based on reasonable cause. en-us Thu, 31 Mar 2022 00:00:00 +0530 Mon, 04 Apr 2022 09:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420470 The Tribunal dismissed both appeals on 31/03/2022, affirming the denial of refund to the assessee for tax wrongly paid and upholding the dropping of penalties under Sections 76, 77, and 78 of the Finance Act, 1994 by the Revenue. The Tribunal held that the assessee was liable to be taxed as the recipient of Goods Transport Agency (GTA) services, rejecting the refund claim. Additionally, the Tribunal found no mala fide intent on the part of the assessee for the delayed payment of service tax and upheld the dropping of penalties based on reasonable cause. Case-Laws Service Tax Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420470