https://www.taxtmi.com/caselaws?id=368587 The Tribunal upheld the demand of service tax on freight charges for transportation of imported Styrene Monomer, ruling that the transportation was taxable under the reverse charge mechanism as the transport contractor provided dedicated tankers for the service, constituting Goods Transport Agency Services. The appellant's argument that the tankers were procured from individual owners and not subject to tax was dismissed. The appeal was rejected, affirming the lower authorities' decision to impose interest and penalty under Section 76 of the Finance Act, 1944. en-us Wed, 12 Sep 2018 00:00:00 +0530 Wed, 13 Feb 2019 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368587 The Tribunal upheld the demand of service tax on freight charges for transportation of imported Styrene Monomer, ruling that the transportation was taxable under the reverse charge mechanism as the transport contractor provided dedicated tankers for the service, constituting Goods Transport Agency Services. The appellant's argument that the tankers were procured from individual owners and not subject to tax was dismissed. The appeal was rejected, affirming the lower authorities' decision to impose interest and penalty under Section 76 of the Finance Act, 1944. Case-Laws Service Tax Wed, 12 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368587