https://www.taxtmi.com/caselaws?id=77728 The Tribunal held that the appellants were not liable to pay Service Tax on Goods Transport Agency (GTA) services as they did not engage the transporters directly or through the Nepalese suppliers, who were not considered their agents. The Tribunal also determined that the Single Member Bench had jurisdiction to hear and decide the appeals, as the duty involved did not exceed Rs. 10 lakhs and did not involve issues related to the rate of duty or valuation. Consequently, the impugned orders were set aside, and the appeals were allowed. en-us Thu, 24 Jun 2010 00:00:00 +0530 Wed, 06 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77728 The Tribunal held that the appellants were not liable to pay Service Tax on Goods Transport Agency (GTA) services as they did not engage the transporters directly or through the Nepalese suppliers, who were not considered their agents. The Tribunal also determined that the Single Member Bench had jurisdiction to hear and decide the appeals, as the duty involved did not exceed Rs. 10 lakhs and did not involve issues related to the rate of duty or valuation. Consequently, the impugned orders were set aside, and the appeals were allowed. Case-Laws Service Tax Thu, 24 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77728