https://www.taxtmi.com/caselaws?id=247211 The Tribunal ruled in favor of the sugar mills, determining that they were not liable to pay service tax for the transportation of sugarcane by individual truck owners. The Tribunal found that the transporters did not meet the criteria to be classified as a Goods Transport Agency as per the Finance Act, 1994, as they did not issue consignment notes as required. Therefore, the sugar mills were absolved of service tax liability, and the appeals filed by the sugar mills were allowed while the Revenue's appeal was dismissed. en-us Mon, 13 Jan 2014 00:00:00 +0530 Mon, 08 Jun 2026 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247211 The Tribunal ruled in favor of the sugar mills, determining that they were not liable to pay service tax for the transportation of sugarcane by individual truck owners. The Tribunal found that the transporters did not meet the criteria to be classified as a Goods Transport Agency as per the Finance Act, 1994, as they did not issue consignment notes as required. Therefore, the sugar mills were absolved of service tax liability, and the appeals filed by the sugar mills were allowed while the Revenue's appeal was dismissed. Case-Laws Service Tax Mon, 13 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247211