https://www.taxtmi.com/caselaws?id=334920 The Tribunal dismissed Revenue's appeal against the Order-in-Appeal regarding Service Tax liability for a transporter of food grains under Goods Transport Agency Services. The Tribunal upheld the first appellate authority's decision, considering the transporter as a truck owner exempt from Service Tax. It found that the transporter's activity of delivering food grains under the P.D.S. scheme did not fall under taxable services, as the invoices issued were not consignment notes. Citing relevant precedents, the Tribunal affirmed the legality of the impugned order, rejecting Revenue's appeal and disposing of the transporter's cross objection. en-us Wed, 30 Mar 2016 00:00:00 +0530 Wed, 23 Nov 2016 14:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334920 The Tribunal dismissed Revenue's appeal against the Order-in-Appeal regarding Service Tax liability for a transporter of food grains under Goods Transport Agency Services. The Tribunal upheld the first appellate authority's decision, considering the transporter as a truck owner exempt from Service Tax. It found that the transporter's activity of delivering food grains under the P.D.S. scheme did not fall under taxable services, as the invoices issued were not consignment notes. Citing relevant precedents, the Tribunal affirmed the legality of the impugned order, rejecting Revenue's appeal and disposing of the transporter's cross objection. Case-Laws Service Tax Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334920