https://www.taxtmi.com/caselaws?id=268858 The Tribunal upheld the Commissioner's decision regarding the liability for service tax under Goods Transport Agency (GTA) service, dismissing the appeal. It determined that the consignees who paid the freight were responsible for the service tax, even if the respondent was the buyer of coal in some instances. The analysis of consignment notes, invoices, and CBEC instructions supported the conclusion that there was no double taxation, affirming the liability attribution to the consignees in most cases. en-us Thu, 05 Nov 2015 00:00:00 +0530 Wed, 02 Dec 2015 22:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268858 The Tribunal upheld the Commissioner's decision regarding the liability for service tax under Goods Transport Agency (GTA) service, dismissing the appeal. It determined that the consignees who paid the freight were responsible for the service tax, even if the respondent was the buyer of coal in some instances. The analysis of consignment notes, invoices, and CBEC instructions supported the conclusion that there was no double taxation, affirming the liability attribution to the consignees in most cases. Case-Laws Service Tax Thu, 05 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268858