https://www.taxtmi.com/caselaws?id=437915 The Tribunal held that the appellant-exporter was entitled to exemption under N/N. 18/2009-ST and 31/2012-ST for GTA and commission agent services used for export. As there was no allegation or finding that exports did not occur or that consignment notes/documents in the exporter's name were absent, the core conditions in Column 4 of the notification stood satisfied. Consequently, the demand of service tax and interest was set aside. Penalty under s.78 of the Finance Act was also set aside, as delay in filing returns did not amount to wilful intent to evade tax. However, penalty under s.77 for failure to file returns in time was sustained. The appeal was allowed in part. en-us Mon, 08 May 2023 00:00:00 +0530 Fri, 12 Dec 2025 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437915 The Tribunal held that the appellant-exporter was entitled to exemption under N/N. 18/2009-ST and 31/2012-ST for GTA and commission agent services used for export. As there was no allegation or finding that exports did not occur or that consignment notes/documents in the exporter's name were absent, the core conditions in Column 4 of the notification stood satisfied. Consequently, the demand of service tax and interest was set aside. Penalty under s.78 of the Finance Act was also set aside, as delay in filing returns did not amount to wilful intent to evade tax. However, penalty under s.77 for failure to file returns in time was sustained. The appeal was allowed in part. Case-Laws Service Tax Mon, 08 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437915