https://www.taxtmi.com/caselaws?id=326040 The Tribunal set aside the Order-in-Appeal confirming the demand of service tax, interest, and penalties for transportation services provided by the appellant. It ruled in favor of the appellant, determining that the primary service provided was transportation, not business auxiliary services, as contended by the lower authorities. The Tribunal found that the appellant operated as a Goods Transport Agency, issuing consignment notes for transportation services, with the service tax liability discharged by the client under the reverse charge mechanism. en-us Thu, 11 Feb 2016 00:00:00 +0530 Tue, 04 Oct 2016 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326040 The Tribunal set aside the Order-in-Appeal confirming the demand of service tax, interest, and penalties for transportation services provided by the appellant. It ruled in favor of the appellant, determining that the primary service provided was transportation, not business auxiliary services, as contended by the lower authorities. The Tribunal found that the appellant operated as a Goods Transport Agency, issuing consignment notes for transportation services, with the service tax liability discharged by the client under the reverse charge mechanism. Case-Laws Service Tax Thu, 11 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326040