https://www.taxtmi.com/caselaws?id=434577 The Tribunal ruled in favor of the appellant, determining that the charges for hiring refrigerated vehicles were not taxable under the 'reverse charge' mechanism. The decision was based on the finding that the services did not meet the definition of a 'goods transport agency' (GTA) as they were provided on a kilometer basis without the issuance of a consignment note. The Tribunal emphasized the requirement of a consignment note for a service to be classified as GTA, and also accepted the appellant's argument regarding the time-bar and extended period of limitation for the demand, ultimately setting aside the tax liability and allowing the appeals with consequential reliefs. en-us Fri, 03 Feb 2023 00:00:00 +0530 Tue, 28 Feb 2023 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434577 The Tribunal ruled in favor of the appellant, determining that the charges for hiring refrigerated vehicles were not taxable under the 'reverse charge' mechanism. The decision was based on the finding that the services did not meet the definition of a 'goods transport agency' (GTA) as they were provided on a kilometer basis without the issuance of a consignment note. The Tribunal emphasized the requirement of a consignment note for a service to be classified as GTA, and also accepted the appellant's argument regarding the time-bar and extended period of limitation for the demand, ultimately setting aside the tax liability and allowing the appeals with consequential reliefs. Case-Laws Service Tax Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434577