https://www.taxtmi.com/caselaws?id=394136 The Tribunal set aside the Principal Commissioner's decision regarding service tax liability on "goods transport agency" services, remanding the matter for fresh determination. The appellant was granted the opportunity to submit additional documents to support their claim, emphasizing the Principal Commissioner's failure to consider the Chartered Accountant's certificate and the Circular provision for delayed submission of vehicle numbers. The appeal was allowed, providing the appellant a chance to present further grounds in support of their exemption claim. en-us Wed, 04 Mar 2020 00:00:00 +0530 Thu, 18 Feb 2021 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394136 The Tribunal set aside the Principal Commissioner's decision regarding service tax liability on "goods transport agency" services, remanding the matter for fresh determination. The appellant was granted the opportunity to submit additional documents to support their claim, emphasizing the Principal Commissioner's failure to consider the Chartered Accountant's certificate and the Circular provision for delayed submission of vehicle numbers. The appeal was allowed, providing the appellant a chance to present further grounds in support of their exemption claim. Case-Laws Service Tax Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394136