https://www.taxtmi.com/caselaws?id=350518 The appeal was dismissed by the Tribunal, upholding the confirmation of demands on GTA Service received by M/s. Nirmal Seeds Pvt. Ltd. The Tribunal found that despite payments being made through dealers, the liability to pay service tax rested with the appellant as they had a direct agreement with the transporter and all payments were on the appellant's accounts. The Tribunal concluded that the appellant had devised a mechanism to avoid paying service tax and that the physical payment through dealers did not absolve the appellant of tax liability. en-us Tue, 28 Feb 2017 00:00:00 +0530 Wed, 08 Nov 2017 10:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350518 The appeal was dismissed by the Tribunal, upholding the confirmation of demands on GTA Service received by M/s. Nirmal Seeds Pvt. Ltd. The Tribunal found that despite payments being made through dealers, the liability to pay service tax rested with the appellant as they had a direct agreement with the transporter and all payments were on the appellant's accounts. The Tribunal concluded that the appellant had devised a mechanism to avoid paying service tax and that the physical payment through dealers did not absolve the appellant of tax liability. Case-Laws Service Tax Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350518