https://www.taxtmi.com/caselaws?id=128591 The court ruled in favor of M/s. KMB Granites (P) Ltd., granting them a waiver of pre-deposit and staying the recovery of the service tax amount related to the Goods Transport Agency Service utilized between January 2005 to June 2005. The decision was based on the appellant's arguments that the demand was erroneously raised under GTA service, as the truck operators they engaged did not meet the definition of a 'goods transport agency' as required for the levy under the Finance Act, 1994. The court found that the appellants had established a prima facie case against the demand for service tax. en-us Tue, 06 Jan 2009 00:00:00 +0530 Mon, 08 Apr 2013 17:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128591 The court ruled in favor of M/s. KMB Granites (P) Ltd., granting them a waiver of pre-deposit and staying the recovery of the service tax amount related to the Goods Transport Agency Service utilized between January 2005 to June 2005. The decision was based on the appellant's arguments that the demand was erroneously raised under GTA service, as the truck operators they engaged did not meet the definition of a 'goods transport agency' as required for the levy under the Finance Act, 1994. The court found that the appellants had established a prima facie case against the demand for service tax. Case-Laws Service Tax Tue, 06 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128591