https://www.taxtmi.com/caselaws?id=262337 The tribunal upheld the demand for service tax and penalty on the transportation of lime stones under Transport of Goods by Road Service category. Despite the appellant's arguments that the service did not fall under GTA Service due to individual truck operators, the tribunal found that payments made to truck owners constituted taxable services. The appellant was directed to predeposit Rs. 1,00,000 within four weeks, with the remaining demand waived upon compliance, highlighting the importance of contractual arrangements and billing practices in determining service tax liability in transportation services. en-us Tue, 12 May 2015 00:00:00 +0530 Fri, 07 Aug 2015 06:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262337 The tribunal upheld the demand for service tax and penalty on the transportation of lime stones under Transport of Goods by Road Service category. Despite the appellant's arguments that the service did not fall under GTA Service due to individual truck operators, the tribunal found that payments made to truck owners constituted taxable services. The appellant was directed to predeposit Rs. 1,00,000 within four weeks, with the remaining demand waived upon compliance, highlighting the importance of contractual arrangements and billing practices in determining service tax liability in transportation services. Case-Laws Service Tax Tue, 12 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262337