https://www.taxtmi.com/caselaws?id=251387 The Tribunal upheld the Service Tax liability on GTA (Goods Transport Agency) services but set aside the demand for Service Tax liability on Commercial or Industrial Construction Services. The decision emphasized that the value of free materials supplied should not be included in the assessable value for service tax liability, citing a Larger Bench decision. Penalties were imposed for the GTA Services, highlighting the importance of adherence to judicial pronouncements in decision-making. en-us Tue, 02 Sep 2014 00:00:00 +0530 Wed, 21 Sep 2016 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251387 The Tribunal upheld the Service Tax liability on GTA (Goods Transport Agency) services but set aside the demand for Service Tax liability on Commercial or Industrial Construction Services. The decision emphasized that the value of free materials supplied should not be included in the assessable value for service tax liability, citing a Larger Bench decision. Penalties were imposed for the GTA Services, highlighting the importance of adherence to judicial pronouncements in decision-making. Case-Laws Service Tax Tue, 02 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251387