https://www.taxtmi.com/caselaws?id=750827 Whether the appellant was liable to pay service tax on transportation services when the consignee's service provider had issued a consignment note as a goods transport agency (GTA) was the dominant issue. The Tribunal held that, on admitted facts, the recipient's transporter was the GTA because it issued the consignment note for the transportation provided to the consignor/consignee, and therefore the tax incidence could not be fastened on the appellant. The SC found no legal infirmity warranting interference with this determination and dismissed the civil appeal, thereby affirming that no service tax liability arose against the appellant. en-us Mon, 04 Mar 2024 00:00:00 +0530 Thu, 28 May 2026 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750827 Whether the appellant was liable to pay service tax on transportation services when the consignee's service provider had issued a consignment note as a goods transport agency (GTA) was the dominant issue. The Tribunal held that, on admitted facts, the recipient's transporter was the GTA because it issued the consignment note for the transportation provided to the consignor/consignee, and therefore the tax incidence could not be fastened on the appellant. The SC found no legal infirmity warranting interference with this determination and dismissed the civil appeal, thereby affirming that no service tax liability arose against the appellant. Case-Laws Service Tax Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750827