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of CESTAT ruled in favor of appellant regarding service tax liability on GTA services during 2008-2013. The Tribunal determined service tax liability shifted to service recipients (registered companies) as per notifications, and appellant was not responsible for recipients' tax compliance. Adjudicating authority erroneously confirmed tax demand without disputing appellant's documentary evidence showing tax liability transfer to consignors/consignees. Tribunal set aside main service tax demand and canceled penalties under Sections 76 and 78. Bad debt-related demands were dropped based on chartered accountant certification. Minor penalties for late return filing (Rs.14,200) and under Section 77 (Rs.10,000) were maintained. The ruling clarified GTA service provider's obligations and liability transfer mechanisms under service tax regime.
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