Appellate Tribunal rules no service tax on transport service when provided by goods supplier.

The Appellate Tribunal CESTAT New Delhi allowed the appeal, ruling that no service tax should be imposed as the appellant did not utilize the services of a goods transport agency, but rather the service was provided by the supplier of the goods through a transporter.

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The Appellate Tribunal CESTAT New Delhi allowed the appeal, stating that no service tax should be levied as the appellant did not engage the service of a goods transport agency, but the service was provided by the supplier of the goods using a transporter.

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