https://www.taxtmi.com/caselaws?id=262191 The Tribunal ruled in favor of the appellant, stating they were not liable for service tax on payments made to transporters for coal transportation within the mining area. The Tribunal emphasized the necessity of consignment notes for a service to be classified under Goods Transport Agency Service, citing legal precedents. The judgment highlighted that the issue had already been addressed in a previous decision, and the absence of consignment notes meant the service did not fall under Goods Transport Agency. The impugned orders were set aside, and the appeals were allowed with any consequential relief. en-us Tue, 07 Apr 2015 00:00:00 +0530 Tue, 04 Aug 2015 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262191 The Tribunal ruled in favor of the appellant, stating they were not liable for service tax on payments made to transporters for coal transportation within the mining area. The Tribunal emphasized the necessity of consignment notes for a service to be classified under Goods Transport Agency Service, citing legal precedents. The judgment highlighted that the issue had already been addressed in a previous decision, and the absence of consignment notes meant the service did not fall under Goods Transport Agency. The impugned orders were set aside, and the appeals were allowed with any consequential relief. Case-Laws Service Tax Tue, 07 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262191