https://www.taxtmi.com/caselaws?id=216077 The Tribunal ruled in favor of the Appellants, holding that they were not liable to pay service tax on transportation services for sugarcane collection. The Tribunal determined that the truck owners transporting sugarcane could not be considered a "Goods Transport Agency" as defined in the relevant legislation. Additionally, the Tribunal considered the Finance Minister's statements indicating an intention not to impose service tax on individual truck owners unless the cargo was booked by a "Goods Transport Agency." As a result, the Tribunal waived the pre-deposit of dues and ordered a stay on the collection of such amounts pending the appeal. en-us Mon, 16 Apr 2012 00:00:00 +0530 Sat, 13 Oct 2012 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216077 The Tribunal ruled in favor of the Appellants, holding that they were not liable to pay service tax on transportation services for sugarcane collection. The Tribunal determined that the truck owners transporting sugarcane could not be considered a "Goods Transport Agency" as defined in the relevant legislation. Additionally, the Tribunal considered the Finance Minister's statements indicating an intention not to impose service tax on individual truck owners unless the cargo was booked by a "Goods Transport Agency." As a result, the Tribunal waived the pre-deposit of dues and ordered a stay on the collection of such amounts pending the appeal. Case-Laws Service Tax Mon, 16 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216077