https://www.taxtmi.com/caselaws?id=284479 The High Court held that the appellants were liable to pay service tax for transportation services provided by goods transport agencies as they fell within the definition of "person liable for paying service tax" under Rule 2(d)(v) of the Service Tax Rules, 1994. The Court's decision overturned the Tribunal's judgment, emphasizing the broad scope of liability for service tax in transactions involving transport services to entities specified in the rule. en-us Tue, 07 Mar 2017 00:00:00 +0530 Thu, 21 Nov 2019 09:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284479 The High Court held that the appellants were liable to pay service tax for transportation services provided by goods transport agencies as they fell within the definition of "person liable for paying service tax" under Rule 2(d)(v) of the Service Tax Rules, 1994. The Court's decision overturned the Tribunal's judgment, emphasizing the broad scope of liability for service tax in transactions involving transport services to entities specified in the rule. Case-Laws Service Tax Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284479