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2015 (12) TMI 546 - AT - Service TaxPenalty u/s 78 - Goods Transport Agency Service - Held that:- In the light of the judgement of the Hon’ble High Court of Madras in the case of K.M.B. Granites Pvt. Ltd. (2014 (11) TMI 87 - Madras High Court), it is clear that transport service even when it is provided by the individual lorry/truck operators, is chargeable to service tax. - appellant is pleading that they should not be imposed penalty as during the relevant period, law of service tax in case of transportation service was not very clear. In the light of the facts and pleading of the appellant and considering the provisions of Section 80(1) of Finance Act, 1994, it is held that the penalty imposed under Section 78 of Finance Act, 1994 on the appellant is not sustainable - Decided in favour of assessee.
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