https://www.taxtmi.com/caselaws?id=443026 The Tribunal set aside the order confirming service tax demand on Goods Transport Agency Service for the period 2007-2008 to 2011-2012, along with penalties, ruling that the appellant was not liable for the service tax on transportation charges collected from NTPC. It was held that the appellant's role primarily involved supplying goods and services, including transportation, and that if such service was provided, NTPC would be responsible for the service tax. Consequently, the demand was deemed unsustainable, and relief was granted to the appellant. en-us Tue, 12 Sep 2023 00:00:00 +0530 Wed, 13 Sep 2023 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443026 The Tribunal set aside the order confirming service tax demand on Goods Transport Agency Service for the period 2007-2008 to 2011-2012, along with penalties, ruling that the appellant was not liable for the service tax on transportation charges collected from NTPC. It was held that the appellant's role primarily involved supplying goods and services, including transportation, and that if such service was provided, NTPC would be responsible for the service tax. Consequently, the demand was deemed unsustainable, and relief was granted to the appellant. Case-Laws Service Tax Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443026