Penalty u/s 78 of FA - GTA Service - the appellant was a dealer ...
Dealer Liable for Service Tax on GTA Services Under Reverse Charge; No Penalty Due to Genuine Doubt on Tax Liability.
November 26, 2018
Case Laws Service Tax AT
Penalty u/s 78 of FA - GTA Service - the appellant was a dealer and not a provider of output service - Appellant is liable to pay service tax under the reverse charge mechanism - Since there was a bonafide doubt, no penalty.
View Source