https://www.taxtmi.com/caselaws?id=442255 The Tribunal remanded the case to the Adjudicating Authority to determine if the service falls under 'goods transport agency service' and qualifies for exemption under Notification No. 30/2012-ST. The burden of proof for exemption lies with the claimant, and conditions of the exemption notification must be strictly met. The Commissioner (Appeals) incorrectly assumed the majority of customers were proprietary firms, leading to the denial of exemption. The Tribunal emphasized the need to verify the actual status of service recipients. Consequently, the demand and impugned order were set aside, and the case was remanded for further review. en-us Wed, 23 Aug 2023 00:00:00 +0530 Mon, 28 Aug 2023 08:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442255 The Tribunal remanded the case to the Adjudicating Authority to determine if the service falls under 'goods transport agency service' and qualifies for exemption under Notification No. 30/2012-ST. The burden of proof for exemption lies with the claimant, and conditions of the exemption notification must be strictly met. The Commissioner (Appeals) incorrectly assumed the majority of customers were proprietary firms, leading to the denial of exemption. The Tribunal emphasized the need to verify the actual status of service recipients. Consequently, the demand and impugned order were set aside, and the case was remanded for further review. Case-Laws Service Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442255