https://www.taxtmi.com/caselaws?id=340437 The Tribunal upheld the liability on the appellant for payment of service tax under Goods Transport Agency (GTA) service as they paid freight for transportation, making them liable as a consignor/consignee covered under specific categories. Despite relying on Notification No. 35/2004-ST, the appellant's payment structure determined their liability as the payer of freight. The interpretation of Rule 2(d)(v) of the Service Tax Rules, 1994, shifted the service tax liability to the appellant due to their consignor/consignee status and payment obligations. The Tribunal dismissed the time-barring argument and upheld the decision, emphasizing the appellant's liability for service tax under GTA. en-us Thu, 02 Mar 2017 00:00:00 +0530 Tue, 07 Nov 2017 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340437 The Tribunal upheld the liability on the appellant for payment of service tax under Goods Transport Agency (GTA) service as they paid freight for transportation, making them liable as a consignor/consignee covered under specific categories. Despite relying on Notification No. 35/2004-ST, the appellant's payment structure determined their liability as the payer of freight. The interpretation of Rule 2(d)(v) of the Service Tax Rules, 1994, shifted the service tax liability to the appellant due to their consignor/consignee status and payment obligations. The Tribunal dismissed the time-barring argument and upheld the decision, emphasizing the appellant's liability for service tax under GTA. Case-Laws Service Tax Thu, 02 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340437