https://www.taxtmi.com/caselaws?id=443441 The Tribunal held that the appellant was not liable to pay Service Tax under Goods Transport Agency (GTA) services as consignment notes were not issued, a requirement for classification under GTA. The absence of consignment notes exempted the appellant from Service Tax liability, as established in previous decisions. The demand invoking the extended period was set aside due to revenue neutrality and prior knowledge by the Department. Consequently, the appeal was allowed with consequential relief. en-us Tue, 05 Sep 2023 00:00:00 +0530 Fri, 22 Sep 2023 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443441 The Tribunal held that the appellant was not liable to pay Service Tax under Goods Transport Agency (GTA) services as consignment notes were not issued, a requirement for classification under GTA. The absence of consignment notes exempted the appellant from Service Tax liability, as established in previous decisions. The demand invoking the extended period was set aside due to revenue neutrality and prior knowledge by the Department. Consequently, the appeal was allowed with consequential relief. Case-Laws Service Tax Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443441