https://www.taxtmi.com/caselaws?id=78488 The Tribunal ruled in favor of the appellants regarding the service tax liability on freight charges paid to truck owners for internal movement of mining products. The Tribunal found that the truck owners were not liable to pay service tax under the category of Goods Transport Agency. Despite arguments and exemption notifications presented by the appellants, the Tribunal determined that the truck owners' activity did not fall within the specified entry. Consequently, the demands for service tax were deemed to fail, and the appeals were disposed of in favor of the appellants. en-us Thu, 08 Apr 2010 00:00:00 +0530 Wed, 18 Feb 2026 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78488 The Tribunal ruled in favor of the appellants regarding the service tax liability on freight charges paid to truck owners for internal movement of mining products. The Tribunal found that the truck owners were not liable to pay service tax under the category of Goods Transport Agency. Despite arguments and exemption notifications presented by the appellants, the Tribunal determined that the truck owners' activity did not fall within the specified entry. Consequently, the demands for service tax were deemed to fail, and the appeals were disposed of in favor of the appellants. Case-Laws Service Tax Thu, 08 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78488