2018 (5) TMI 35

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..... d with the GTA services - the applicant paid the entire amount of Service Tax with interest and the proceedings have been concluded under relevant provisions of Finance Act 1994 - penalty not warranted - appeal allowed - decided in favor of appellant. - ST/10004/2018 - A/10207/2018 - Dated:- 18-1-2018 - Dr D.M. Misra, Hon'ble Member (Judicial) For Appellant(s): Shri V Kansara, Fo .....

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..... red to be paid under reverse charge mechanism. He submits that the entire Service Tax liability with interest has been paid by them before issuance of show cause notice. Therefore, proceedings has been concluded under provisions of Sec 73 (3) of the Finance Act 1994. It is his contention that merely the registration certificate already issued for construction service not been endorsed with the G .....

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