https://www.taxtmi.com/caselaws?id=220327 The Tribunal allowed the appeal, ruling in favor of the appellant, who was a manufacturer of excisable goods. The appellant did not avail the services of a goods transport agency (GTA) but engaged individual truck owners and drivers for transportation during the specified period. The Tribunal found that the services provided by individual truck owners, not operated by a GTA, were not liable to Service Tax. The Tribunal set aside the previous order and granted relief to the appellant based on established legal principles and precedents. en-us Thu, 06 Dec 2012 00:00:00 +0530 Wed, 09 Jul 2014 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220327 The Tribunal allowed the appeal, ruling in favor of the appellant, who was a manufacturer of excisable goods. The appellant did not avail the services of a goods transport agency (GTA) but engaged individual truck owners and drivers for transportation during the specified period. The Tribunal found that the services provided by individual truck owners, not operated by a GTA, were not liable to Service Tax. The Tribunal set aside the previous order and granted relief to the appellant based on established legal principles and precedents. Case-Laws Service Tax Thu, 06 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220327