https://www.taxtmi.com/caselaws?id=364360 The appellate tribunal upheld the liability of individual truck owners under Goods Transport Agency (GTA) service to pay service tax, ruling that they were not exempt from service tax under Notification No. 34/2004-ST if the freight charges exceeded the specified limit per trip. The tribunal dismissed the appeal, emphasizing that individual truck owners providing transport services fell under GTA service classification and were liable to pay service tax as per the Finance Act, 1994. The judgment clarified the interpretation of the notification and affirmed the applicability of exemption limits in determining service tax obligations for consignments transported by individual truck owners. en-us Fri, 29 Jun 2018 00:00:00 +0530 Fri, 27 Jul 2018 05:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364360 The appellate tribunal upheld the liability of individual truck owners under Goods Transport Agency (GTA) service to pay service tax, ruling that they were not exempt from service tax under Notification No. 34/2004-ST if the freight charges exceeded the specified limit per trip. The tribunal dismissed the appeal, emphasizing that individual truck owners providing transport services fell under GTA service classification and were liable to pay service tax as per the Finance Act, 1994. The judgment clarified the interpretation of the notification and affirmed the applicability of exemption limits in determining service tax obligations for consignments transported by individual truck owners. Case-Laws Service Tax Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364360