https://www.taxtmi.com/caselaws?id=750788 The CESTAT Chennai held that services involving transportation of goods with margin money collected over vehicle hire charges constitute Goods Transport Agency Services, not Business Auxiliary Services. The appellant hired vehicles from third parties to transport customers' goods, collecting margin money as surplus over hire charges paid to vehicle owners. The Tribunal ruled this arrangement qualified for 75% abatement under GTA services, following precedent from the appellant's own earlier case. The appeal was allowed, setting aside the lower authority's classification as BAS. en-us Wed, 27 Mar 2024 00:00:00 +0530 Sat, 30 Mar 2024 19:22:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750788 The CESTAT Chennai held that services involving transportation of goods with margin money collected over vehicle hire charges constitute Goods Transport Agency Services, not Business Auxiliary Services. The appellant hired vehicles from third parties to transport customers' goods, collecting margin money as surplus over hire charges paid to vehicle owners. The Tribunal ruled this arrangement qualified for 75% abatement under GTA services, following precedent from the appellant's own earlier case. The appeal was allowed, setting aside the lower authority's classification as BAS. Case-Laws Service Tax Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750788