https://www.taxtmi.com/caselaws?id=428115 The tribunal set aside the penalty imposed on M/s Auto Cars for late tax payment under Section 76 of the Finance Act, 1994, as the dues were paid in full with interest. Additionally, the tribunal ruled in favor of the appellant regarding the recovery of un-discharged tax liability, classifying their services as 'goods transport agency' rather than 'clearing and forwarding agent' services. The tribunal rejected the merging of the two services for tax purposes, emphasizing their distinct taxability. As a result, the appeals were allowed, and the impugned orders were overturned due to improper classification and penalties. en-us Fri, 16 Sep 2022 00:00:00 +0530 Sat, 24 Sep 2022 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428115 The tribunal set aside the penalty imposed on M/s Auto Cars for late tax payment under Section 76 of the Finance Act, 1994, as the dues were paid in full with interest. Additionally, the tribunal ruled in favor of the appellant regarding the recovery of un-discharged tax liability, classifying their services as 'goods transport agency' rather than 'clearing and forwarding agent' services. The tribunal rejected the merging of the two services for tax purposes, emphasizing their distinct taxability. As a result, the appeals were allowed, and the impugned orders were overturned due to improper classification and penalties. Case-Laws Service Tax Fri, 16 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428115