https://www.taxtmi.com/caselaws?id=221158 Exemption under Notification No. 34/2004-ST turned on whether freight payments to individual truck owners fell within the prescribed monetary limits and whether service tax had already been discharged on goods transport agency services. Because the supporting records had not been verified by the lower authorities, the existing findings could not be sustained. The matter was remanded to the original adjudicating authority for fresh verification of the exemption claim and for consideration of evidence to be produced by the appellant. en-us Fri, 08 Feb 2013 00:00:00 +0530 Mon, 25 Feb 2013 10:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221158 Exemption under Notification No. 34/2004-ST turned on whether freight payments to individual truck owners fell within the prescribed monetary limits and whether service tax had already been discharged on goods transport agency services. Because the supporting records had not been verified by the lower authorities, the existing findings could not be sustained. The matter was remanded to the original adjudicating authority for fresh verification of the exemption claim and for consideration of evidence to be produced by the appellant. Case-Laws Service Tax Fri, 08 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221158