https://www.taxtmi.com/caselaws?id=450456 CESTAT NEW DELHI ruled in favor of appellant regarding service tax liability on transportation and legal consultancy services. The tribunal held that appellant, who arranged trucks from individual owners without issuing consignment notes or providing door-to-door service, was not liable for service tax as they were not a goods transport agency or courier service. Regarding legal consultancy services under reverse charge mechanism, Revenue failed to prove appellant received advocate services despite appellant's affidavit stating legal expenses were not paid to advocates. Since no service tax liability existed, penalty was also wrongly imposed. Appeal allowed. en-us Mon, 04 Mar 2024 00:00:00 +0530 Wed, 06 Mar 2024 08:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450456 CESTAT NEW DELHI ruled in favor of appellant regarding service tax liability on transportation and legal consultancy services. The tribunal held that appellant, who arranged trucks from individual owners without issuing consignment notes or providing door-to-door service, was not liable for service tax as they were not a goods transport agency or courier service. Regarding legal consultancy services under reverse charge mechanism, Revenue failed to prove appellant received advocate services despite appellant's affidavit stating legal expenses were not paid to advocates. Since no service tax liability existed, penalty was also wrongly imposed. Appeal allowed. Case-Laws Service Tax Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450456