https://www.taxtmi.com/caselaws?id=393703 The Tribunal ruled in favor of the appellant, a manufacturer of excisable goods, regarding the liability to pay service tax under the Goods Transport Agency (GTA) category. The Tribunal held that the extended period of limitation could not be invoked in a revenue-neutral situation and that the appellant was entitled to CENVAT credit on GTA services, leading to the setting aside of the demand for service tax, interest, and penalty. The Tribunal found the balance service tax demand, interest, and penalty to be unsustainable and provided consequential relief to the appellant, except for a specific amount already credited. en-us Fri, 28 Feb 2020 00:00:00 +0530 Sat, 21 Mar 2020 11:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393703 The Tribunal ruled in favor of the appellant, a manufacturer of excisable goods, regarding the liability to pay service tax under the Goods Transport Agency (GTA) category. The Tribunal held that the extended period of limitation could not be invoked in a revenue-neutral situation and that the appellant was entitled to CENVAT credit on GTA services, leading to the setting aside of the demand for service tax, interest, and penalty. The Tribunal found the balance service tax demand, interest, and penalty to be unsustainable and provided consequential relief to the appellant, except for a specific amount already credited. Case-Laws Service Tax Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393703