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2013 (12) TMI 1076 - CESTAT CHENNAIDemand of service tax - Goods Transport Agency services - Held that:- there was enough room for having a bonafide doubt regarding scope of levy. As a Public Sector Undertaking under the direct control of one of a Ministry of Govt of India, they cannot be accused of any intention to evade payment of service tax by seeking clarification from the Ministry of Finance. After having filed appeal before CESTAT, they have paid duty liability along with interest. As on date, the service tax along with interest stands paid and in the circumstances, no reason to sustain penalty imposed - However, demand for interest is confirmed - Decided partly in favour of assessee.
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