https://www.taxtmi.com/caselaws?id=420176 The CESTAT set aside the impugned orders, ruling that the service tax demand under 'Goods Transport Agency Services' was unsustainable against the appellant, a mining partnership firm. The Tribunal determined that the absence of consignment notes, a requisite for such tax liability, invalidated the demand. Additionally, the extended period for demand was improperly invoked as the appellant did not suppress material facts and had a bona fide belief of non-liability. Consequently, the appeals were allowed with consequential relief, if any, and the decision was pronounced in open court on 3/03/2022. en-us Thu, 03 Mar 2022 00:00:00 +0530 Sat, 26 Oct 2024 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420176 The CESTAT set aside the impugned orders, ruling that the service tax demand under 'Goods Transport Agency Services' was unsustainable against the appellant, a mining partnership firm. The Tribunal determined that the absence of consignment notes, a requisite for such tax liability, invalidated the demand. Additionally, the extended period for demand was improperly invoked as the appellant did not suppress material facts and had a bona fide belief of non-liability. Consequently, the appeals were allowed with consequential relief, if any, and the decision was pronounced in open court on 3/03/2022. Case-Laws Service Tax Thu, 03 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420176