https://www.taxtmi.com/caselaws?id=449464 The Tribunal partially allowed the appeal, modifying the impugned order by upholding a demand of Rs.5,603 along with interest and penalty while setting aside the remaining demand with interest and penalty. The decision considered the specific circumstances and legal interpretations regarding the issuance of consignment notes and the applicability of service tax on Goods Transport Agency services during the relevant period. The Tribunal distinguished the case based on the timing of the amendment to Section 65(50b) and the relevance of cited judgments and circulars. en-us Fri, 05 Jan 2024 00:00:00 +0530 Mon, 12 Feb 2024 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449464 The Tribunal partially allowed the appeal, modifying the impugned order by upholding a demand of Rs.5,603 along with interest and penalty while setting aside the remaining demand with interest and penalty. The decision considered the specific circumstances and legal interpretations regarding the issuance of consignment notes and the applicability of service tax on Goods Transport Agency services during the relevant period. The Tribunal distinguished the case based on the timing of the amendment to Section 65(50b) and the relevance of cited judgments and circulars. Case-Laws Service Tax Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449464