https://www.taxtmi.com/caselaws?id=419765 The Tribunal set aside the impugned order, allowing the appeals with consequential relief. It was determined that the appellant's activities were correctly classified under Goods Transport Agency (GTA) services, and the service tax liability was discharged by the service recipients under the reverse charge mechanism. The exemptions claimed were valid, and the invocation of the extended period of limitation was deemed unjustified. Consequently, the demand, interest, and penalties imposed on the appellant were not sustainable. en-us Fri, 11 Mar 2022 00:00:00 +0530 Fri, 28 Oct 2022 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419765 The Tribunal set aside the impugned order, allowing the appeals with consequential relief. It was determined that the appellant's activities were correctly classified under Goods Transport Agency (GTA) services, and the service tax liability was discharged by the service recipients under the reverse charge mechanism. The exemptions claimed were valid, and the invocation of the extended period of limitation was deemed unjustified. Consequently, the demand, interest, and penalties imposed on the appellant were not sustainable. Case-Laws Service Tax Fri, 11 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419765