https://www.taxtmi.com/caselaws?id=268447 The Tribunal ruled in favor of the appellant, a subsidiary of Coal India Limited, in an appeal against liability for service tax on 'Goods Transport Agency.' The Tribunal held that since no consignment note was issued by the transporters, the service did not fall under the Goods Transport Agency category. The absence of consignment notes was crucial in determining the applicability of the service tax, leading to the appellant not being liable to pay service tax, interest, or penalty under the Goods Transport Agency category. en-us Wed, 16 Sep 2015 00:00:00 +0530 Mon, 23 Nov 2015 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268447 The Tribunal ruled in favor of the appellant, a subsidiary of Coal India Limited, in an appeal against liability for service tax on 'Goods Transport Agency.' The Tribunal held that since no consignment note was issued by the transporters, the service did not fall under the Goods Transport Agency category. The absence of consignment notes was crucial in determining the applicability of the service tax, leading to the appellant not being liable to pay service tax, interest, or penalty under the Goods Transport Agency category. Case-Laws Service Tax Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268447