https://www.taxtmi.com/caselaws?id=244364 The appellate authority ruled in favor of the assessee, stating that the levy of service tax on delivery charges was not sustainable as service tax on freight charges had already been remitted. The respondent argued that the Committee of Commissioners failed to record an independent opinion as required by law, rendering the appeal invalid. The judgment emphasized the necessity for a valid decision by the Committee to support the legitimacy of an appeal, ultimately rejecting the Revenue's appeal due to the lack of a proper opinion recorded by the Committee. en-us Tue, 11 Feb 2014 00:00:00 +0530 Sat, 04 Jul 2015 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244364 The appellate authority ruled in favor of the assessee, stating that the levy of service tax on delivery charges was not sustainable as service tax on freight charges had already been remitted. The respondent argued that the Committee of Commissioners failed to record an independent opinion as required by law, rendering the appeal invalid. The judgment emphasized the necessity for a valid decision by the Committee to support the legitimacy of an appeal, ultimately rejecting the Revenue's appeal due to the lack of a proper opinion recorded by the Committee. Case-Laws Service Tax Tue, 11 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244364