https://www.taxtmi.com/caselaws?id=205984 Service tax liability on transport services turned on whether the receipts were from individual truck owners and operators rather than a goods transport agency. The additional ground was admitted on the basis of earlier Tribunal precedent, but the factual claim had been raised for the first time in appeal and required verification. The matter was therefore sent back for reconsideration by the adjudicating authority, with a reasonable opportunity for the assessee to substantiate that the services were not provided by a goods transport agency. The impugned order was set aside and the case remanded for factual examination. en-us Thu, 08 Jul 2010 00:00:00 +0530 Thu, 22 Dec 2011 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205984 Service tax liability on transport services turned on whether the receipts were from individual truck owners and operators rather than a goods transport agency. The additional ground was admitted on the basis of earlier Tribunal precedent, but the factual claim had been raised for the first time in appeal and required verification. The matter was therefore sent back for reconsideration by the adjudicating authority, with a reasonable opportunity for the assessee to substantiate that the services were not provided by a goods transport agency. The impugned order was set aside and the case remanded for factual examination. Case-Laws Service Tax Thu, 08 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205984