https://www.taxtmi.com/caselaws?id=418416 The tribunal upheld the classification of services as Goods Transport Agency (GTA) rather than cargo handling, dismissing revenue appeals. It ruled that transportation costs should not be included in the value of cargo handling services and that the respondent acted as a pure agent, with costs incurred in this role not taxable. The tribunal also found the demand for the period up to 31.03.2015 unsustainable, dismissing appeals against directors due to minimal monetary value involved. en-us Thu, 10 Feb 2022 00:00:00 +0530 Tue, 06 Dec 2022 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418416 The tribunal upheld the classification of services as Goods Transport Agency (GTA) rather than cargo handling, dismissing revenue appeals. It ruled that transportation costs should not be included in the value of cargo handling services and that the respondent acted as a pure agent, with costs incurred in this role not taxable. The tribunal also found the demand for the period up to 31.03.2015 unsustainable, dismissing appeals against directors due to minimal monetary value involved. Case-Laws Service Tax Thu, 10 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418416