https://www.taxtmi.com/caselaws?id=428395 The Tribunal concluded that services provided by AB Commercial were classified as transportation services taxable under Goods Transport Agency (GTA), not Cargo Handling Service. The Tribunal found the refund claim of Rs.2,22,119/- under Notification No.17/2009 was valid, supported by documentary evidence and precedents. The Adjudicating authority's disallowance of the refund was deemed unjustified. The Tribunal set aside the previous orders, allowing the appeal and granting the refund with consequential relief. en-us Tue, 27 Sep 2022 00:00:00 +0530 Thu, 29 Sep 2022 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428395 The Tribunal concluded that services provided by AB Commercial were classified as transportation services taxable under Goods Transport Agency (GTA), not Cargo Handling Service. The Tribunal found the refund claim of Rs.2,22,119/- under Notification No.17/2009 was valid, supported by documentary evidence and precedents. The Adjudicating authority's disallowance of the refund was deemed unjustified. The Tribunal set aside the previous orders, allowing the appeal and granting the refund with consequential relief. Case-Laws Service Tax Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428395