https://www.taxtmi.com/caselaws?id=436945 The appeal was successful as the Tribunal ruled in favor of the appellant, setting aside the demand for service tax under the goods transport agent service category. The Tribunal determined that no goods transport agent service was provided based on the absence of consignment notes and the contractual arrangements between the parties. Consequently, the appellant was not liable for the service tax, and the appeal was allowed. en-us Thu, 13 Apr 2023 00:00:00 +0530 Tue, 25 Apr 2023 08:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436945 The appeal was successful as the Tribunal ruled in favor of the appellant, setting aside the demand for service tax under the goods transport agent service category. The Tribunal determined that no goods transport agent service was provided based on the absence of consignment notes and the contractual arrangements between the parties. Consequently, the appellant was not liable for the service tax, and the appeal was allowed. Case-Laws Service Tax Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436945