https://www.taxtmi.com/caselaws?id=334684 The Tribunal held that the appellants were not liable for service tax on GTA services for transportation from the Nepal border to their factory premises. The Tribunal emphasized that the transportation expenses were billed by the Nepalese suppliers, who engaged the transporters, and the appellants reimbursed them as part of the goods' supply contract. As there was no agency relationship for transportation between the appellants and the suppliers, the appellants were not considered recipients of GTA services. The Tribunal's decision in similar cases was followed, leading to the appeal's allowance and setting aside of the previous order with consequential relief for the appellant. en-us Fri, 16 Sep 2016 00:00:00 +0530 Tue, 05 Sep 2017 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334684 The Tribunal held that the appellants were not liable for service tax on GTA services for transportation from the Nepal border to their factory premises. The Tribunal emphasized that the transportation expenses were billed by the Nepalese suppliers, who engaged the transporters, and the appellants reimbursed them as part of the goods' supply contract. As there was no agency relationship for transportation between the appellants and the suppliers, the appellants were not considered recipients of GTA services. The Tribunal's decision in similar cases was followed, leading to the appeal's allowance and setting aside of the previous order with consequential relief for the appellant. Case-Laws Service Tax Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334684