https://www.taxtmi.com/highlights?id=71275 Demand of service tax - GTA - it is settled that the goods for the purpose of Goods Transport Agency service should be qualified as "goods‟ in terms of definition given under Section 65(50) of Finance Act, 1994. Therefore, in the present case the goods being effluent which is neither sold nor saleable, does not qualify in terms “goods”. Therefore, transportation of the same does not fall under the four corners of Goods Transport Agency service, hence the same is not liable to service tax - AT en-us Thu, 03 Aug 2023 07:53:45 +0530 Thu, 03 Aug 2023 07:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71275 Demand of service tax - GTA - it is settled that the goods for the purpose of Goods Transport Agency service should be qualified as "goods‟ in terms of definition given under Section 65(50) of Finance Act, 1994. Therefore, in the present case the goods being effluent which is neither sold nor saleable, does not qualify in terms “goods”. Therefore, transportation of the same does not fall under the four corners of Goods Transport Agency service, hence the same is not liable to service tax - AT Highlights Service Tax Thu, 03 Aug 2023 07:53:45 +0530 https://www.taxtmi.com/highlights?id=71275