https://www.taxtmi.com/caselaws?id=202424 The Tribunal ruled in favor of the appellant, finding that the transporter did not qualify as a goods transport agency and that the consignments' freight amounts were consistently below the threshold for Service tax liability exemption under Notification No. 34/04-S.T. Therefore, the Tribunal ordered a complete waiver of the demanded Service tax, interest, and penalties pending the appeal decision, emphasizing the significance of meeting exemption criteria based on freight amounts to determine Service tax liability for transportation services. en-us Mon, 23 Nov 2009 00:00:00 +0530 Sat, 05 Feb 2011 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202424 The Tribunal ruled in favor of the appellant, finding that the transporter did not qualify as a goods transport agency and that the consignments' freight amounts were consistently below the threshold for Service tax liability exemption under Notification No. 34/04-S.T. Therefore, the Tribunal ordered a complete waiver of the demanded Service tax, interest, and penalties pending the appeal decision, emphasizing the significance of meeting exemption criteria based on freight amounts to determine Service tax liability for transportation services. Case-Laws Service Tax Mon, 23 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202424