https://www.taxtmi.com/caselaws?id=348571 The Tribunal ruled in favor of the appellant, a proprietary concern, holding that they were not liable to pay service tax under Rule 2 (1) (d) (v) of the Service Tax Rules in relation to services under GTA. The Tribunal found that the appellant did not fall under the specified categories of entities liable to pay service tax and therefore set aside the demand for tax liability. Additionally, the Tribunal allowed the appeal, granting consequential benefits as per law. en-us Mon, 18 Sep 2017 00:00:00 +0530 Fri, 27 Apr 2018 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348571 The Tribunal ruled in favor of the appellant, a proprietary concern, holding that they were not liable to pay service tax under Rule 2 (1) (d) (v) of the Service Tax Rules in relation to services under GTA. The Tribunal found that the appellant did not fall under the specified categories of entities liable to pay service tax and therefore set aside the demand for tax liability. Additionally, the Tribunal allowed the appeal, granting consequential benefits as per law. Case-Laws Service Tax Mon, 18 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348571