https://www.taxtmi.com/caselaws?id=781375 CESTAT CHENNAI - AT allowed the appeal and set aside the penalty under s.78 Finance Act relating to port/renting and reverse-charge GTA services. The tribunal found no factual dispute and noted partial tax payment; Revenue failed to prove fraud, collusion, willful misstatement or suppression. Mere allegations without substantiation cannot sustain a penalty, so imposition of penalty was held unwarranted. en-us Thu, 13 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:45:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781375 CESTAT CHENNAI - AT allowed the appeal and set aside the penalty under s.78 Finance Act relating to port/renting and reverse-charge GTA services. The tribunal found no factual dispute and noted partial tax payment; Revenue failed to prove fraud, collusion, willful misstatement or suppression. Mere allegations without substantiation cannot sustain a penalty, so imposition of penalty was held unwarranted. Case-Laws Service Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781375