https://www.taxtmi.com/caselaws?id=262387 The appeal was allowed by way of remand to the adjudicating authority. The appellant successfully argued that they should not be liable to pay service tax on GTA services as the freight charges were actually paid by the supplier of goods, not directly by the appellant. The lower authorities' orders were found to violate principles of natural justice as the appellant was not provided with necessary verification reports. The case was remanded for a fresh decision, with directions to provide the appellant with the verification report and allow for a personal hearing to present evidence. en-us Fri, 08 May 2015 00:00:00 +0530 Sat, 08 Aug 2015 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262387 The appeal was allowed by way of remand to the adjudicating authority. The appellant successfully argued that they should not be liable to pay service tax on GTA services as the freight charges were actually paid by the supplier of goods, not directly by the appellant. The lower authorities' orders were found to violate principles of natural justice as the appellant was not provided with necessary verification reports. The case was remanded for a fresh decision, with directions to provide the appellant with the verification report and allow for a personal hearing to present evidence. Case-Laws Service Tax Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262387