https://www.taxtmi.com/caselaws?id=369893 The Tribunal upheld the liability to pay service tax on Goods Transport Agency (GTA) services, rejecting the appellant's arguments that individual truck owners transporting cane are not GTAs. The absence of evidence regarding consignment notes led to the dismissal of the appeal. Additionally, the appellant failed to prove eligibility for exemption under notification 34/2004 due to insufficient evidence of meeting the specified threshold. The Tribunal affirmed the service tax liability on GTA services and dismissed the exemption claim, aligning with the High Court's interpretation of GTA services. en-us Fri, 02 Nov 2018 00:00:00 +0530 Sun, 04 Nov 2018 21:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369893 The Tribunal upheld the liability to pay service tax on Goods Transport Agency (GTA) services, rejecting the appellant's arguments that individual truck owners transporting cane are not GTAs. The absence of evidence regarding consignment notes led to the dismissal of the appeal. Additionally, the appellant failed to prove eligibility for exemption under notification 34/2004 due to insufficient evidence of meeting the specified threshold. The Tribunal affirmed the service tax liability on GTA services and dismissed the exemption claim, aligning with the High Court's interpretation of GTA services. Case-Laws Service Tax Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369893