https://www.taxtmi.com/caselaws?id=331411 The Tribunal allowed the appeal of a coal mining company, granting a refund claim of excess service tax paid due to a calculation error. The company successfully argued that certain activities like loading were not taxable under Goods Transport Services, thus not subject to service tax. The Tribunal reaffirmed its earlier decision that the company was not liable for service tax under the 'Goods Transport Agency' category, supported by past cases and a lack of consignment notes. The High Court remanded the case back to the Tribunal, ultimately settling the tax liability issue in favor of the appellant. en-us Fri, 22 Jul 2016 00:00:00 +0530 Thu, 26 Apr 2018 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331411 The Tribunal allowed the appeal of a coal mining company, granting a refund claim of excess service tax paid due to a calculation error. The company successfully argued that certain activities like loading were not taxable under Goods Transport Services, thus not subject to service tax. The Tribunal reaffirmed its earlier decision that the company was not liable for service tax under the 'Goods Transport Agency' category, supported by past cases and a lack of consignment notes. The High Court remanded the case back to the Tribunal, ultimately settling the tax liability issue in favor of the appellant. Case-Laws Service Tax Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331411