https://www.taxtmi.com/caselaws?id=395876 The Tribunal ruled in favor of the appellant, setting aside the order for recovery of alleged short payment of Service Tax. It held that the appellant, a Goods Transport Agency service recipient, was entitled to exemption under Notification No. 13/2008 without the need for a declaration about Cenvat credit. The Tribunal emphasized the unconditional exemption for 75% of the freight amount and criticized the lower authorities for not considering the updated laws and amendments, leading to an erroneous finding against the appellant. en-us Wed, 30 Oct 2019 00:00:00 +0530 Fri, 12 Jun 2020 10:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395876 The Tribunal ruled in favor of the appellant, setting aside the order for recovery of alleged short payment of Service Tax. It held that the appellant, a Goods Transport Agency service recipient, was entitled to exemption under Notification No. 13/2008 without the need for a declaration about Cenvat credit. The Tribunal emphasized the unconditional exemption for 75% of the freight amount and criticized the lower authorities for not considering the updated laws and amendments, leading to an erroneous finding against the appellant. Case-Laws Service Tax Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395876