https://www.taxtmi.com/caselaws?id=791894 Transportation service tax demands were examined against the actual expenditure and prior tax discharge, and the demand was limited where the Revenue's computation was unsupported, tax had already been paid on some amounts, or export-linked transport qualified for exemption. The exemption notifications were treated as substantive in nature, so delayed filing of Forms EXP-1 and EXP-2 did not by itself defeat relief where the export nexus and material conditions were satisfied. Penalties were not sustained because the record did not show suppression, wilful misstatement, or mala fide intent to evade tax, although an uncontested limited demand for late payment remained undisturbed. en-us Mon, 18 May 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791894 Transportation service tax demands were examined against the actual expenditure and prior tax discharge, and the demand was limited where the Revenue's computation was unsupported, tax had already been paid on some amounts, or export-linked transport qualified for exemption. The exemption notifications were treated as substantive in nature, so delayed filing of Forms EXP-1 and EXP-2 did not by itself defeat relief where the export nexus and material conditions were satisfied. Penalties were not sustained because the record did not show suppression, wilful misstatement, or mala fide intent to evade tax, although an uncontested limited demand for late payment remained undisturbed. Case-Laws Service Tax Mon, 18 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791894