https://www.taxtmi.com/caselaws?id=76338 Refund under Notification No. 32/2004-ST had to be reconsidered where freight was paid to individual truck owners operating their own vehicles, because the Tribunal precedent on non-taxability of such service had not been examined by the lower authorities. The matter was remitted for fresh adjudication after considering the relevant precedent and the assessee's supporting declarations and particulars, with reasonable opportunity of hearing. en-us Fri, 04 Dec 2009 00:00:00 +0530 Fri, 13 Aug 2010 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76338 Refund under Notification No. 32/2004-ST had to be reconsidered where freight was paid to individual truck owners operating their own vehicles, because the Tribunal precedent on non-taxability of such service had not been examined by the lower authorities. The matter was remitted for fresh adjudication after considering the relevant precedent and the assessee's supporting declarations and particulars, with reasonable opportunity of hearing. Case-Laws Service Tax Fri, 04 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76338