https://www.taxtmi.com/caselaws?id=375678 The tribunal partially allowed the appeal by setting aside the demand for Management, Maintenance, and Repair of Roads due to retrospective exemption under Section 97 of the Finance Act, 1994. The matter concerning GTA services was remanded back to the adjudicating authority for further examination, emphasizing the importance of factual evidence, particularly on the issuance of consignment notes, in determining tax liability under the reverse charge mechanism for GTA services. en-us Wed, 09 Jan 2019 00:00:00 +0530 Sat, 23 Feb 2019 08:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375678 The tribunal partially allowed the appeal by setting aside the demand for Management, Maintenance, and Repair of Roads due to retrospective exemption under Section 97 of the Finance Act, 1994. The matter concerning GTA services was remanded back to the adjudicating authority for further examination, emphasizing the importance of factual evidence, particularly on the issuance of consignment notes, in determining tax liability under the reverse charge mechanism for GTA services. Case-Laws Service Tax Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375678