https://www.taxtmi.com/caselaws?id=341977 The court set aside the lower authorities' decisions and remanded the case for further consideration. The appellant's plea for exemption under notification no.3/2004-ST was rejected due to consolidated payments exceeding the threshold. The argument that the trucks were individually owned was dismissed. The court emphasized the importance of correctly assessing tax liability and allowed new grounds to be raised. The case was remanded for a detailed examination of tax liability and exclusion of freight from taxation under the Finance Act, 1994. en-us Thu, 09 Mar 2017 00:00:00 +0530 Fri, 23 Mar 2018 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341977 The court set aside the lower authorities' decisions and remanded the case for further consideration. The appellant's plea for exemption under notification no.3/2004-ST was rejected due to consolidated payments exceeding the threshold. The argument that the trucks were individually owned was dismissed. The court emphasized the importance of correctly assessing tax liability and allowed new grounds to be raised. The case was remanded for a detailed examination of tax liability and exclusion of freight from taxation under the Finance Act, 1994. Case-Laws Service Tax Thu, 09 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341977