https://www.taxtmi.com/caselaws?id=427854 Services by an individual truck owner in giving goods vehicles on hire to a goods transport agency fell within Entry 22(b) of Mega Exemption Notification No. 25/2012-Service Tax, because the activity was a hire of a means of transport of goods to a GTA and the provider was not shown to be a goods transport agency itself. On that basis, the service tax demand could not survive on merits. The extended period of limitation was also held unavailable, as the record disclosed no positive act, suppression, or mala fide intent to evade tax. The demand was therefore unsustainable on both merits and limitation. en-us Fri, 09 Sep 2022 00:00:00 +0530 Mon, 19 Sep 2022 09:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427854 Services by an individual truck owner in giving goods vehicles on hire to a goods transport agency fell within Entry 22(b) of Mega Exemption Notification No. 25/2012-Service Tax, because the activity was a hire of a means of transport of goods to a GTA and the provider was not shown to be a goods transport agency itself. On that basis, the service tax demand could not survive on merits. The extended period of limitation was also held unavailable, as the record disclosed no positive act, suppression, or mala fide intent to evade tax. The demand was therefore unsustainable on both merits and limitation. Case-Laws Service Tax Fri, 09 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427854