https://www.taxtmi.com/caselaws?id=76204 The Tribunal allowed the appeals, setting aside the impugned orders. It concluded that the transportation services provided by truck owners did not constitute Goods Transport Agency (GTA) services, the demand was barred by limitation, and the penalties imposed were not sustainable. The exemptions under the relevant notifications were also addressed, but the primary finding rendered these discussions academic. en-us Wed, 30 Dec 2009 00:00:00 +0530 Sat, 19 Apr 2014 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76204 The Tribunal allowed the appeals, setting aside the impugned orders. It concluded that the transportation services provided by truck owners did not constitute Goods Transport Agency (GTA) services, the demand was barred by limitation, and the penalties imposed were not sustainable. The exemptions under the relevant notifications were also addressed, but the primary finding rendered these discussions academic. Case-Laws Service Tax Wed, 30 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76204