https://www.taxtmi.com/caselaws?id=358728 The Tribunal ruled in favor of the appellant, a Government Co-operative Society, in a case concerning the liability for service tax on the transport of food grains under GTA service. The appellant's contention that the absence of consignment notes or equivalent documents negated the tax liability under GTA service was upheld. The Tribunal found that the continuous transport arrangements with individual truck owners did not meet the requirements for tax liability under GTA service on a reverse charge basis. Consequently, the impugned order was set aside, and the appeal was allowed due to the lack of essential elements for tax liability under GTA service. en-us Fri, 23 Feb 2018 00:00:00 +0530 Fri, 19 Apr 2019 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358728 The Tribunal ruled in favor of the appellant, a Government Co-operative Society, in a case concerning the liability for service tax on the transport of food grains under GTA service. The appellant's contention that the absence of consignment notes or equivalent documents negated the tax liability under GTA service was upheld. The Tribunal found that the continuous transport arrangements with individual truck owners did not meet the requirements for tax liability under GTA service on a reverse charge basis. Consequently, the impugned order was set aside, and the appeal was allowed due to the lack of essential elements for tax liability under GTA service. Case-Laws Service Tax Fri, 23 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358728