https://www.taxtmi.com/caselaws?id=449758 The CESTAT Allahabad allowed the appeal, finding no merit in the revenue's demands. The authorities incorrectly treated loading/unloading charges and pole shifting services as composite GTA services under reverse charge mechanism, when these were separate services from different providers. The appellant paid service tax on actual GTA services per consignment notes and was manufacturing/selling PCC poles, not providing GTA services. Regarding professional/legal charges, the tribunal found these were payments for stamp papers, TDS filing, and court fees, not advocate services. All penalties under Sections 77 and 78 were set aside except for a small deposited amount of Rs 3,181 plus interest, though even the penalty on this amount was rejected as it was deposited before the show cause notice. en-us Fri, 16 Feb 2024 00:00:00 +0530 Tue, 20 Feb 2024 06:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449758 The CESTAT Allahabad allowed the appeal, finding no merit in the revenue's demands. The authorities incorrectly treated loading/unloading charges and pole shifting services as composite GTA services under reverse charge mechanism, when these were separate services from different providers. The appellant paid service tax on actual GTA services per consignment notes and was manufacturing/selling PCC poles, not providing GTA services. Regarding professional/legal charges, the tribunal found these were payments for stamp papers, TDS filing, and court fees, not advocate services. All penalties under Sections 77 and 78 were set aside except for a small deposited amount of Rs 3,181 plus interest, though even the penalty on this amount was rejected as it was deposited before the show cause notice. Case-Laws Service Tax Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449758