https://www.taxtmi.com/caselaws?id=450289 A railway unit acting as the recipient of Goods Transport Agency services was liable to service tax under the Service Tax Rules, 1994, because the transported components were movable goods and no exemption applied to GTA services. The demand and interest were therefore upheld. However, the Tribunal treated the dispute and the appellant's status under the Ministry of Railways as sufficient ground to waive penal liability, so the penalties under the Finance Act, 1994 were set aside. en-us Thu, 29 Feb 2024 00:00:00 +0530 Sat, 02 Mar 2024 07:22:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450289 A railway unit acting as the recipient of Goods Transport Agency services was liable to service tax under the Service Tax Rules, 1994, because the transported components were movable goods and no exemption applied to GTA services. The demand and interest were therefore upheld. However, the Tribunal treated the dispute and the appellant's status under the Ministry of Railways as sufficient ground to waive penal liability, so the penalties under the Finance Act, 1994 were set aside. Case-Laws Service Tax Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450289