https://www.taxtmi.com/caselaws?id=449049 CESTAT Chennai allowed appeal partly and remanded GTA service tax computation. Agricultural cooperative marketing society challenged service tax demands for auctioneer services, business support services, and GTA services for 2011-12. Tribunal held auctioneer service demand unjustified as tender process for agricultural produce sales doesn't constitute auctioneer service under Finance Act 1994. Business support service demand also set aside. Mandatory penalty under Section 78 deemed unjustified and removed. For GTA services, matter remanded to lower authority for recomputation allowing benefits under notifications 32/2004-ST, 34/2004-ST, and 33/2004-ST for food grain transport exemptions. en-us Thu, 01 Feb 2024 00:00:00 +0530 Fri, 02 Feb 2024 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449049 CESTAT Chennai allowed appeal partly and remanded GTA service tax computation. Agricultural cooperative marketing society challenged service tax demands for auctioneer services, business support services, and GTA services for 2011-12. Tribunal held auctioneer service demand unjustified as tender process for agricultural produce sales doesn't constitute auctioneer service under Finance Act 1994. Business support service demand also set aside. Mandatory penalty under Section 78 deemed unjustified and removed. For GTA services, matter remanded to lower authority for recomputation allowing benefits under notifications 32/2004-ST, 34/2004-ST, and 33/2004-ST for food grain transport exemptions. Case-Laws Service Tax Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449049