https://www.taxtmi.com/caselaws?id=254614 The appellant successfully argued that they were not liable to pay Service Tax on transportation charges reimbursed to the CHA, as the CHA was not conclusively proven to be acting solely as their agent. As per the Service Tax Rules, the liability for service tax on Goods Transport Agency services falls on the entity actually paying or liable to pay the freight. Therefore, the appellant established a prima facie case for a complete waiver of confirmed dues and penalties, leading to a stay on recovery until the appeal's disposal. en-us Fri, 16 Aug 2013 00:00:00 +0530 Fri, 26 Dec 2014 13:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254614 The appellant successfully argued that they were not liable to pay Service Tax on transportation charges reimbursed to the CHA, as the CHA was not conclusively proven to be acting solely as their agent. As per the Service Tax Rules, the liability for service tax on Goods Transport Agency services falls on the entity actually paying or liable to pay the freight. Therefore, the appellant established a prima facie case for a complete waiver of confirmed dues and penalties, leading to a stay on recovery until the appeal's disposal. Case-Laws Service Tax Fri, 16 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254614