https://www.taxtmi.com/caselaws?id=206921 Where an intermediary transportation activity is claimed to be part of an original GTA transaction, taxability must be determined by examining the integrated contractual chain, consignment trail, and relevant notification and circular to avoid double taxation. The Tribunal found that the authority had to verify the origin and destination of the goods, the consignment notes, and the parties' contractual understanding before reaching a rational conclusion. The impugned order was set aside and the matter was remanded for fresh adjudication with a fair opportunity and a reasoned speaking order. en-us Wed, 25 May 2011 00:00:00 +0530 Thu, 23 Aug 2012 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206921 Where an intermediary transportation activity is claimed to be part of an original GTA transaction, taxability must be determined by examining the integrated contractual chain, consignment trail, and relevant notification and circular to avoid double taxation. The Tribunal found that the authority had to verify the origin and destination of the goods, the consignment notes, and the parties' contractual understanding before reaching a rational conclusion. The impugned order was set aside and the matter was remanded for fresh adjudication with a fair opportunity and a reasoned speaking order. Case-Laws Service Tax Wed, 25 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206921