https://www.taxtmi.com/caselaws?id=171189 In a CESTAT Mumbai matter on service tax, the Tribunal examined whether transport activity arranged through other agencies qualified as GTA service for purposes of abatement under Notification No. 32/2004-S.T., and found prima facie support for the appellant's claim, warranting waiver to that extent. It also considered whether amounts retained as damages and freight paid to the railways formed part of the gross taxable value. The Tribunal held that contractual damage recoveries retained under the agreement, and freight integrally connected with coal transportation, were prima facie includible in the taxable value. Partial pre-deposit was therefore directed, with limited waiver granted. en-us Mon, 24 Mar 2014 00:00:00 +0530 Tue, 07 Jul 2015 10:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171189 In a CESTAT Mumbai matter on service tax, the Tribunal examined whether transport activity arranged through other agencies qualified as GTA service for purposes of abatement under Notification No. 32/2004-S.T., and found prima facie support for the appellant's claim, warranting waiver to that extent. It also considered whether amounts retained as damages and freight paid to the railways formed part of the gross taxable value. The Tribunal held that contractual damage recoveries retained under the agreement, and freight integrally connected with coal transportation, were prima facie includible in the taxable value. Partial pre-deposit was therefore directed, with limited waiver granted. Case-Laws Service Tax Mon, 24 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171189