https://www.taxtmi.com/caselaws?id=383221 The Tribunal held that the consideration paid by the appellant for utilizing lorries to transport 'iron ore' did not fall under the taxability provision of the Finance Act, 1994. The Tribunal emphasized that tax liability lies with goods transport agencies issuing consignment notes, not individual truck operators. As the activity performed by the transporters for the appellant was deemed outside the scope of the relevant provision, the appeal was allowed, and the impugned order demanding tax, interest, and penalties was set aside. en-us Thu, 07 Mar 2019 00:00:00 +0530 Mon, 25 Nov 2019 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383221 The Tribunal held that the consideration paid by the appellant for utilizing lorries to transport 'iron ore' did not fall under the taxability provision of the Finance Act, 1994. The Tribunal emphasized that tax liability lies with goods transport agencies issuing consignment notes, not individual truck operators. As the activity performed by the transporters for the appellant was deemed outside the scope of the relevant provision, the appeal was allowed, and the impugned order demanding tax, interest, and penalties was set aside. Case-Laws Service Tax Thu, 07 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383221