https://www.taxtmi.com/caselaws?id=253608 The High Court allowed the Revenue's appeal, confirming the liability of the appellant to pay service tax on consignments with freight exceeding Rs. 750 but below Rs. 1,500. The Court upheld the levy of interest on belated payment under Section 75 of the Finance Act, 1994, and clarified the broad scope of "Goods Transport Agency" under the Finance Act, 1994. The Court found no merit in the appellant's reliance on the exemption Notification and rejected the plea of limitation. en-us Fri, 04 Oct 2013 00:00:00 +0530 Fri, 28 Nov 2014 21:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253608 The High Court allowed the Revenue's appeal, confirming the liability of the appellant to pay service tax on consignments with freight exceeding Rs. 750 but below Rs. 1,500. The Court upheld the levy of interest on belated payment under Section 75 of the Finance Act, 1994, and clarified the broad scope of "Goods Transport Agency" under the Finance Act, 1994. The Court found no merit in the appellant's reliance on the exemption Notification and rejected the plea of limitation. Case-Laws Service Tax Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253608