https://www.taxtmi.com/caselaws?id=362183 The Tribunal ruled in favor of the Appellant, setting aside the demand for service tax. The Appellant's services were not classified as Goods Transport Agency under the Finance Act, 1994, as they did not meet the criteria due to the absence of a consignment note and the control of the District Supply Officer over the goods during transportation. The Tribunal also rejected the Appellant's claim for exemption under Notification 10/2002-ST, determining that the services did not qualify as "Cargo Handling Service" based on the nature of activities and the lack of a consignment note. en-us Wed, 06 Jun 2018 00:00:00 +0530 Thu, 21 Jun 2018 06:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362183 The Tribunal ruled in favor of the Appellant, setting aside the demand for service tax. The Appellant's services were not classified as Goods Transport Agency under the Finance Act, 1994, as they did not meet the criteria due to the absence of a consignment note and the control of the District Supply Officer over the goods during transportation. The Tribunal also rejected the Appellant's claim for exemption under Notification 10/2002-ST, determining that the services did not qualify as "Cargo Handling Service" based on the nature of activities and the lack of a consignment note. Case-Laws Service Tax Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362183