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2018 (4) TMI 1172 - CESTAT ALLAHABADPenalty - non-discharge of liability of service tax - absence of legible copies of deposit challan's - GTA services - Held that: - the Courts below have erred in observing that the appellant have not deposited the tax and or the challan's are not legible - the appellant had deposited the service tax on reverse charge basis. The period in dispute is from August, 2006, wherein the issue of payment of service tax on GTA on reverse charge basis was highly litigated and the same was settled sometime in the year 2009(Indian National Ship Owners Association, Care) and by subsequent amendments - there is no question of charging any interest and levy of any penalty on the appellant assessee. Appeal allowed - decided in favor of appellant.
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