https://www.taxtmi.com/caselaws?id=86 Service tax on transportation charges was not exigible where goods were delivered directly by suppliers to the assessee's premises, because the taxable service under the Finance Act, 1994 applied only to a service provided by a goods transport operator. The suppliers were not shown to be commercial concerns engaged in transportation of goods, so they could not be treated as goods transport operators for tax purposes. On that basis, the transportation charges did not fall within the taxable category and the refund claim was maintainable. en-us Wed, 15 May 2002 00:00:00 +0530 Wed, 03 Jun 2015 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86 Service tax on transportation charges was not exigible where goods were delivered directly by suppliers to the assessee's premises, because the taxable service under the Finance Act, 1994 applied only to a service provided by a goods transport operator. The suppliers were not shown to be commercial concerns engaged in transportation of goods, so they could not be treated as goods transport operators for tax purposes. On that basis, the transportation charges did not fall within the taxable category and the refund claim was maintainable. Case-Laws Service Tax Wed, 15 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86