https://www.taxtmi.com/caselaws?id=429070 The Tribunal set aside the demand for Service Tax on balance transport charges for certain suppliers where consignors bore freight charges. Penalties under Sections 76, 77, and 78 of the Finance Act, 1994 were annulled as services by individual truck owners were deemed non-taxable. Consignors' payment of freight charges shifted tax liability accordingly. The Tribunal ruled in favor of the Appellant, finding services by individual truck owners not subject to Service Tax, ultimately allowing the Appeal and providing consequential relief. en-us Fri, 14 Oct 2022 00:00:00 +0530 Tue, 18 Oct 2022 08:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429070 The Tribunal set aside the demand for Service Tax on balance transport charges for certain suppliers where consignors bore freight charges. Penalties under Sections 76, 77, and 78 of the Finance Act, 1994 were annulled as services by individual truck owners were deemed non-taxable. Consignors' payment of freight charges shifted tax liability accordingly. The Tribunal ruled in favor of the Appellant, finding services by individual truck owners not subject to Service Tax, ultimately allowing the Appeal and providing consequential relief. Case-Laws Service Tax Fri, 14 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429070