https://www.taxtmi.com/caselaws?id=274470 The Tribunal set aside the demands, interest, and penalties under Business Auxiliary Service (BAS) while upholding the service tax liability under Goods Transport Agency (GTA). The penalty imposed under GTA was also set aside. The Department's appeal regarding service tax liability under BAS for threshing activity was dismissed based on the consistent view taken in previous cases. The decisions aimed to clarify service tax liability under BAS and GTA for specific activities, aligning with past rulings and seeking to provide clarity on the application of service tax. en-us Mon, 19 Jun 2017 00:00:00 +0530 Sat, 10 Nov 2018 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274470 The Tribunal set aside the demands, interest, and penalties under Business Auxiliary Service (BAS) while upholding the service tax liability under Goods Transport Agency (GTA). The penalty imposed under GTA was also set aside. The Department's appeal regarding service tax liability under BAS for threshing activity was dismissed based on the consistent view taken in previous cases. The decisions aimed to clarify service tax liability under BAS and GTA for specific activities, aligning with past rulings and seeking to provide clarity on the application of service tax. Case-Laws Service Tax Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274470