https://www.taxtmi.com/highlights?id=61686 Levy of service tax - donations received by the appellant from its members and on freight charges - reverse charge mechanism - the present case, consignment notes have not been issued and so the activities cannot be said to be covered under ‘goods transport agency’ services - Thus, service tax liability could not have been fastened on the appellant under the RCM - AT en-us Sat, 29 Jan 2022 12:53:05 +0530 Sat, 29 Jan 2022 12:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61686 Levy of service tax - donations received by the appellant from its members and on freight charges - reverse charge mechanism - the present case, consignment notes have not been issued and so the activities cannot be said to be covered under ‘goods transport agency’ services - Thus, service tax liability could not have been fastened on the appellant under the RCM - AT Highlights Service Tax Sat, 29 Jan 2022 12:53:05 +0530 https://www.taxtmi.com/highlights?id=61686