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2011 (2) TMI 614 - AT - Service TaxDemand with interest and penalty - Belated service tax - GTA services - show cause notice was issued under Section 75 of Finance Act, 1994 and demand also has been confirmed under the same section - Held that: appellant has been able to make out a strong prima-facie case in their favour in view of the fact that for short payment or non payment of service tax, the provisions are available in Section 73 of Finance Act, 1994 and Section 73 also covers short payment arising under the provisions of Section 75 Finance Act, 1994 - Decided in favor of the assessee
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