https://www.taxtmi.com/caselaws?id=764365 CESTAT Kolkata partially allowed the appellant's appeal regarding service tax demands for 2010-11 to 2013-14. For clearing and forwarding agency services, the tribunal found no suppression of facts as returns were filed regularly, setting aside extended limitation period demand but confirming liability for normal limitation period without penalty. For GTA services, the tribunal upheld the demand of Rs.4,31,764 with interest and penalty under Section 78, finding suppression as the appellant collected tax but failed to register until 2013 and didn't file returns. Penalty under Section 77 for non-registration was also upheld. en-us Mon, 06 Jan 2025 00:00:00 +0530 Wed, 08 Jan 2025 11:33:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764365 CESTAT Kolkata partially allowed the appellant's appeal regarding service tax demands for 2010-11 to 2013-14. For clearing and forwarding agency services, the tribunal found no suppression of facts as returns were filed regularly, setting aside extended limitation period demand but confirming liability for normal limitation period without penalty. For GTA services, the tribunal upheld the demand of Rs.4,31,764 with interest and penalty under Section 78, finding suppression as the appellant collected tax but failed to register until 2013 and didn't file returns. Penalty under Section 77 for non-registration was also upheld. Case-Laws Service Tax Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764365