https://www.taxtmi.com/caselaws?id=363821 The Tribunal upheld the impugned order and rejected the appellant's appeal based on the interpretation of Notification No. 34/2004 -ST and relevant case law precedents. The exemption under the notification applies if the gross amount charged on consignments transported in a goods carriage does not exceed specified limits, irrespective of the number of consignees involved. The Tribunal clarified that the exemption is based on the gross amount charged on consignments, not individual consignees, in line with the interpretation of clauses (i) and (ii) of the notification and previous case law precedents. en-us Fri, 13 Jul 2018 00:00:00 +0530 Wed, 03 Apr 2019 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363821 The Tribunal upheld the impugned order and rejected the appellant's appeal based on the interpretation of Notification No. 34/2004 -ST and relevant case law precedents. The exemption under the notification applies if the gross amount charged on consignments transported in a goods carriage does not exceed specified limits, irrespective of the number of consignees involved. The Tribunal clarified that the exemption is based on the gross amount charged on consignments, not individual consignees, in line with the interpretation of clauses (i) and (ii) of the notification and previous case law precedents. Case-Laws Service Tax Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363821