https://www.taxtmi.com/caselaws?id=333942 The Tribunal ruled in favor of the appellants, holding that they were not liable to pay service tax on transportation services from Nepal to their factory premises. The Tribunal found that the transportation arrangement was incidental to the supply of goods and was arranged by the Nepalese suppliers, not at the instruction of the appellants. As there was no evidence of the suppliers acting as agents for the transport, the appellants were not considered recipients of Goods Transport Agency services, absolving them of the service tax liability. The appeal was allowed, setting aside the order and granting consequential relief to the appellant. en-us Thu, 22 Sep 2016 00:00:00 +0530 Mon, 06 Nov 2017 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333942 The Tribunal ruled in favor of the appellants, holding that they were not liable to pay service tax on transportation services from Nepal to their factory premises. The Tribunal found that the transportation arrangement was incidental to the supply of goods and was arranged by the Nepalese suppliers, not at the instruction of the appellants. As there was no evidence of the suppliers acting as agents for the transport, the appellants were not considered recipients of Goods Transport Agency services, absolving them of the service tax liability. The appeal was allowed, setting aside the order and granting consequential relief to the appellant. Case-Laws Service Tax Thu, 22 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333942