https://www.taxtmi.com/caselaws?id=445832 CESTAT Allahabad ruled in favor of appellant regarding classification of services for chassis supply with mounted specialized equipment during October 2010 to March 2015. The tribunal held that consignment notes clearly established the service as Goods Transport Agency (GTA) services, not Supply of Tangible Goods services. Since service tax was already paid by service recipient under reverse charge basis for GTA services, demanding additional tax under different service category would constitute double taxation, violating Article 265 of Constitution. The demand was unsustainable on merits, making issues of limitation period, interest and penalties irrelevant. Appeal allowed. en-us Thu, 09 Nov 2023 00:00:00 +0530 Mon, 20 Nov 2023 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445832 CESTAT Allahabad ruled in favor of appellant regarding classification of services for chassis supply with mounted specialized equipment during October 2010 to March 2015. The tribunal held that consignment notes clearly established the service as Goods Transport Agency (GTA) services, not Supply of Tangible Goods services. Since service tax was already paid by service recipient under reverse charge basis for GTA services, demanding additional tax under different service category would constitute double taxation, violating Article 265 of Constitution. The demand was unsustainable on merits, making issues of limitation period, interest and penalties irrelevant. Appeal allowed. Case-Laws Service Tax Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445832