https://www.taxtmi.com/caselaws?id=366395 The Tribunal ruled in favor of the appellant, holding them not liable to pay service tax under GTA Service as a recipient of services. The appellant, a proprietorship concern with less than 10 workers registered under the MP Shop and Establishment Act, was found not covered under the Factories Act, making Rule 2(1)(d)(v) of the Service Tax Rules inapplicable. The Tribunal emphasized the importance of correctly applying relevant legal provisions and set aside the order, relieving the appellant of the alleged liability. en-us Mon, 13 Aug 2018 00:00:00 +0530 Tue, 04 Sep 2018 07:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366395 The Tribunal ruled in favor of the appellant, holding them not liable to pay service tax under GTA Service as a recipient of services. The appellant, a proprietorship concern with less than 10 workers registered under the MP Shop and Establishment Act, was found not covered under the Factories Act, making Rule 2(1)(d)(v) of the Service Tax Rules inapplicable. The Tribunal emphasized the importance of correctly applying relevant legal provisions and set aside the order, relieving the appellant of the alleged liability. Case-Laws Service Tax Mon, 13 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366395