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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

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.

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