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2018 (9) TMI 910 - CESTAT CHENNAIPenalty - GTA service - it appeared to the department that the assessee have not paid service tax on the whole value of the freight amount paid to the transporters; that they have determined the service tax payable on cum-tax method - Held that:- The issue of taxability with regard to GTA service had undergone number of changes in the initial years and there was understandable confusion on various aspects. Hence, we are of the considered view that the penalties imposed are unwarranted - Penalties set aside without disturbing the tax demand and interest thereon - appeal allowed in part.
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