https://www.taxtmi.com/caselaws?id=203476 Exemption from service tax on GTA services under Notification No. 29/2008-ST was denied because the notification did not extend to GTA service taxable under Section 65(105)(zzp) of the Finance Act, 1994. The factory recipient was held liable to pay service tax on GTA services for transport of components, as the components were treated as goods and the appellant fell within Rule 2(1)(v)(a) of the Service Tax Rules, 1994; liability to tax and interest was therefore sustained. Penalty was waived in view of the surrounding facts and the appellant's status as a railway ministry unit, so the penalty was set aside. en-us Tue, 29 Mar 2011 00:00:00 +0530 Thu, 13 Oct 2011 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203476 Exemption from service tax on GTA services under Notification No. 29/2008-ST was denied because the notification did not extend to GTA service taxable under Section 65(105)(zzp) of the Finance Act, 1994. The factory recipient was held liable to pay service tax on GTA services for transport of components, as the components were treated as goods and the appellant fell within Rule 2(1)(v)(a) of the Service Tax Rules, 1994; liability to tax and interest was therefore sustained. Penalty was waived in view of the surrounding facts and the appellant's status as a railway ministry unit, so the penalty was set aside. Case-Laws Service Tax Tue, 29 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203476