https://www.taxtmi.com/caselaws?id=265582 The Tribunal ruled in favor of the appellant, determining that the services received did not qualify as Goods Transport Agency (GTA) Service due to the absence of consignment notes from the transporters. As a result, the appellant was found not liable for the levy and collection of service tax, interest, or penalty under the GTA service category, overturning the decisions of the lower authorities. No costs were imposed on the appellant as a result of this judgment. en-us Mon, 06 Jul 2015 00:00:00 +0530 Tue, 13 Oct 2015 06:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265582 The Tribunal ruled in favor of the appellant, determining that the services received did not qualify as Goods Transport Agency (GTA) Service due to the absence of consignment notes from the transporters. As a result, the appellant was found not liable for the levy and collection of service tax, interest, or penalty under the GTA service category, overturning the decisions of the lower authorities. No costs were imposed on the appellant as a result of this judgment. Case-Laws Service Tax Mon, 06 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265582