https://www.taxtmi.com/caselaws?id=194092 The court upheld the Arbitral Tribunal's decision that the service provided was Charter Hire, not Goods Transport Agency, relieving the claimant of service tax liability. It was determined that ONGC, as the charterer, was responsible for the service tax under the contract terms. The court found the Tribunal's interpretation reasonable and within its jurisdiction, dismissing the appeal and confirming the single Judge's order. en-us Tue, 15 Nov 2016 00:00:00 +0530 Mon, 19 Mar 2018 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194092 The court upheld the Arbitral Tribunal's decision that the service provided was Charter Hire, not Goods Transport Agency, relieving the claimant of service tax liability. It was determined that ONGC, as the charterer, was responsible for the service tax under the contract terms. The court found the Tribunal's interpretation reasonable and within its jurisdiction, dismissing the appeal and confirming the single Judge's order. Case-Laws Service Tax Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194092