https://www.taxtmi.com/caselaws?id=417662 The Tribunal ruled in favor of the appellant, a trust engaged in charitable activities, regarding the demand of service tax on membership donations and freight charges. The appellant was found exempt from paying service tax on membership donations based on specific notifications. Additionally, the service tax liability on freight charges was deemed invalid as consignment notes were not issued, following the definition of 'goods transport agency' service under the Finance Act. Consequently, the Commissioner's order was set aside, and the appeal was granted in favor of the appellant. en-us Thu, 27 Jan 2022 00:00:00 +0530 Tue, 18 Oct 2022 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417662 The Tribunal ruled in favor of the appellant, a trust engaged in charitable activities, regarding the demand of service tax on membership donations and freight charges. The appellant was found exempt from paying service tax on membership donations based on specific notifications. Additionally, the service tax liability on freight charges was deemed invalid as consignment notes were not issued, following the definition of 'goods transport agency' service under the Finance Act. Consequently, the Commissioner's order was set aside, and the appeal was granted in favor of the appellant. Case-Laws Service Tax Thu, 27 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417662