https://www.taxtmi.com/caselaws?id=249458 The Tribunal ruled in favor of the appellant in a service tax liability case involving confirmation of Rs. 2,25,22,825 and penalties under Section 78 of the Finance Act, 1994. The appellant, despite subcontracting GTA services related to transportation of goods to another company, was not considered the recipient of GTA services as they did not directly provide or receive such services. The Tribunal found that NTPC, the consignee, was liable to pay freight to the actual transporter, absolving the appellant of service tax liability. The appellant's prima facie case was upheld, and the stay petition was unconditionally allowed. en-us Tue, 13 May 2014 00:00:00 +0530 Fri, 15 Jan 2016 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249458 The Tribunal ruled in favor of the appellant in a service tax liability case involving confirmation of Rs. 2,25,22,825 and penalties under Section 78 of the Finance Act, 1994. The appellant, despite subcontracting GTA services related to transportation of goods to another company, was not considered the recipient of GTA services as they did not directly provide or receive such services. The Tribunal found that NTPC, the consignee, was liable to pay freight to the actual transporter, absolving the appellant of service tax liability. The appellant's prima facie case was upheld, and the stay petition was unconditionally allowed. Case-Laws Service Tax Tue, 13 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249458