https://www.taxtmi.com/caselaws?id=207 Recipient liability for goods transport operator services was not attracted for the period in question under the Finance Act, 1994. The Tribunal followed the settled position, relying on its earlier decision and the Supreme Court authority cited therein, that the recipient of such taxable service was not liable to pay service tax for that period. The demand was therefore held unsustainable and was set aside in favour of the assessee. en-us Fri, 04 Jun 2004 00:00:00 +0530 Thu, 10 Apr 2008 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207 Recipient liability for goods transport operator services was not attracted for the period in question under the Finance Act, 1994. The Tribunal followed the settled position, relying on its earlier decision and the Supreme Court authority cited therein, that the recipient of such taxable service was not liable to pay service tax for that period. The demand was therefore held unsustainable and was set aside in favour of the assessee. Case-Laws Service Tax Fri, 04 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207