Penalty Set Aside as Service Tax Paid Before Notice and No Intent to Evade Found

Reliance Cellulose Products Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal considered an appeal against an order of the Commissioner (Appeals) that had partly allowed and partly upheld a Service Tax demand arising from non-payment of tax on Goods Transport Agency (GTA) services under the Reverse Charge Mechanism (RCM). The dispute related to the period when the appellant had admittedly not discharged Service Tax at the relevant time. Upon being pointed out, the appellant paid the tax, while claimin

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