https://www.taxtmi.com/caselaws?id=393117 The Tribunal ruled in favor of the appellant, a clearing and forwarding agent, regarding liability for service tax on GTA services. The appellant's claim for exemption on transportation charges under Rs. 1500 per trip was initially denied due to lack of evidence. However, the Tribunal agreed that the appellant was entitled to abatement under Notification No.12/2003, reducing the payable service tax to 25%. It was held that the extended recovery period cannot be invoked if there is no loss or mala fide intention, providing relief to the appellant and setting aside the service tax demand. en-us Thu, 06 Feb 2020 00:00:00 +0530 Fri, 06 Mar 2020 11:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393117 The Tribunal ruled in favor of the appellant, a clearing and forwarding agent, regarding liability for service tax on GTA services. The appellant's claim for exemption on transportation charges under Rs. 1500 per trip was initially denied due to lack of evidence. However, the Tribunal agreed that the appellant was entitled to abatement under Notification No.12/2003, reducing the payable service tax to 25%. It was held that the extended recovery period cannot be invoked if there is no loss or mala fide intention, providing relief to the appellant and setting aside the service tax demand. Case-Laws Service Tax Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393117