https://www.taxtmi.com/caselaws?id=350412 The Tribunal held that the appellant was not liable to discharge the service tax liability under goods transport agency services for providing cargo handling services. It was determined that the clients of the appellant were responsible for discharging the service tax liability under the reverse charge mechanism, not the appellant. The Tribunal found that the appellant did not pay freight charges but collected them from clients, who then paid the transporters. Therefore, the demands raised by the lower authorities were not upheld, and the appeals were allowed in favor of the appellant. en-us Thu, 07 Sep 2017 00:00:00 +0530 Tue, 14 Nov 2017 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350412 The Tribunal held that the appellant was not liable to discharge the service tax liability under goods transport agency services for providing cargo handling services. It was determined that the clients of the appellant were responsible for discharging the service tax liability under the reverse charge mechanism, not the appellant. The Tribunal found that the appellant did not pay freight charges but collected them from clients, who then paid the transporters. Therefore, the demands raised by the lower authorities were not upheld, and the appeals were allowed in favor of the appellant. Case-Laws Service Tax Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350412