https://www.taxtmi.com/caselaws?id=248859 The Tribunal set aside the adjudicating authority's order and allowed the appeal, ruling that the liability to pay Service Tax under Goods Transport Agency (GTA) services falls on the consignee who pays the freight, in accordance with Rule 2(1)(d)(v) of the Service Tax Rules, 1994. The judgment emphasized that statutory provisions prevail over administrative circulars, providing relief to the appellant and clarifying the interpretation of the relevant rules. en-us Wed, 07 Aug 2013 00:00:00 +0530 Thu, 26 Jun 2014 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248859 The Tribunal set aside the adjudicating authority's order and allowed the appeal, ruling that the liability to pay Service Tax under Goods Transport Agency (GTA) services falls on the consignee who pays the freight, in accordance with Rule 2(1)(d)(v) of the Service Tax Rules, 1994. The judgment emphasized that statutory provisions prevail over administrative circulars, providing relief to the appellant and clarifying the interpretation of the relevant rules. Case-Laws Service Tax Wed, 07 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248859