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    <title>2017 (4) TMI 1226 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant sugarcane mills, finding no service tax liability for transportation services provided by transporters who did not issue consignment notes as required by law. The Tribunal held that the transportation activities did not align with the definition of Goods Transport Agency (GTA) services for service tax payment under reverse charge mechanism. Consequently, the impugned orders were set aside, and the appellant&#039;s appeal was allowed, dismissing the Revenue&#039;s appeal due to the absence of service tax liability.</description>
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    <pubDate>Mon, 19 Dec 2016 00:00:00 +0530</pubDate>
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      <title>2017 (4) TMI 1226 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=342256</link>
      <description>The Tribunal ruled in favor of the appellant sugarcane mills, finding no service tax liability for transportation services provided by transporters who did not issue consignment notes as required by law. The Tribunal held that the transportation activities did not align with the definition of Goods Transport Agency (GTA) services for service tax payment under reverse charge mechanism. Consequently, the impugned orders were set aside, and the appellant&#039;s appeal was allowed, dismissing the Revenue&#039;s appeal due to the absence of service tax liability.</description>
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      <pubDate>Mon, 19 Dec 2016 00:00:00 +0530</pubDate>
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