https://www.taxtmi.com/caselaws?id=358801 The Tribunal set aside the orders confirming service tax demands on the appellant, engaged in the manufacture of Ice Cream, under the Goods Transport Agency category. The Tribunal ruled that services without consignment notes cannot be classified as Goods Transport Agency services, leading to the unsustainable tax liability. The decision was also influenced by the time-bar on the demand for tax liability during the relevant period. Consequently, all appeals were allowed with consequential reliefs. en-us Tue, 27 Mar 2018 00:00:00 +0530 Thu, 28 Jun 2018 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358801 The Tribunal set aside the orders confirming service tax demands on the appellant, engaged in the manufacture of Ice Cream, under the Goods Transport Agency category. The Tribunal ruled that services without consignment notes cannot be classified as Goods Transport Agency services, leading to the unsustainable tax liability. The decision was also influenced by the time-bar on the demand for tax liability during the relevant period. Consequently, all appeals were allowed with consequential reliefs. Case-Laws Service Tax Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358801