https://www.taxtmi.com/caselaws?id=331562 The Tribunal ruled in favor of the appellants, determining that they were not liable to pay service tax on transportation charges from Nepal to their factory premises. The appellants were found not to be recipients of Goods Transport Agency (GTA) services as they did not directly engage the transporters. Consequently, the penalties imposed under sections 76, 77, and 78 of the Finance Act were set aside based on the Tribunal's decision regarding the service tax liability on transportation charges. en-us Tue, 26 Jul 2016 00:00:00 +0530 Fri, 26 Aug 2016 15:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331562 The Tribunal ruled in favor of the appellants, determining that they were not liable to pay service tax on transportation charges from Nepal to their factory premises. The appellants were found not to be recipients of Goods Transport Agency (GTA) services as they did not directly engage the transporters. Consequently, the penalties imposed under sections 76, 77, and 78 of the Finance Act were set aside based on the Tribunal's decision regarding the service tax liability on transportation charges. Case-Laws Service Tax Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331562