https://www.taxtmi.com/caselaws?id=374582 The Tribunal upheld the decision of the Commissioner (Appeals) setting aside the demand, interest, and penalties imposed on the respondents for service tax under Goods Transport Agency Services for transporting Readymix Concrete. It was determined that the respondents, engaged in making and delivering RMC, did not fall under GTA Services as they entered into contracts with truck owners for hire charges covering various truck-related elements, indicating they were transporting their own goods. The appeal by the department was dismissed, affirming the decision in favor of the respondents. en-us Fri, 16 Nov 2018 00:00:00 +0530 Tue, 05 Feb 2019 06:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374582 The Tribunal upheld the decision of the Commissioner (Appeals) setting aside the demand, interest, and penalties imposed on the respondents for service tax under Goods Transport Agency Services for transporting Readymix Concrete. It was determined that the respondents, engaged in making and delivering RMC, did not fall under GTA Services as they entered into contracts with truck owners for hire charges covering various truck-related elements, indicating they were transporting their own goods. The appeal by the department was dismissed, affirming the decision in favor of the respondents. Case-Laws Service Tax Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374582