https://www.taxtmi.com/highlights?id=77154 Rejection of refund claim - GTA Service - time limitation - The tribunal reaffirmed the previous tribunal orders that transportation of coal within and outside mining areas does not constitute GTA service due to the absence of consignment notes. Therefore, the appellant is not liable to pay service tax under RCM for GTA service. - The tribunal found that the refund claim was filed within the prescribed time limit, as it was based on the final order of the tribunal dated 13.08.2014, and thus, was not barred by time. en-us Mon, 06 May 2024 09:19:10 +0530 Mon, 06 May 2024 09:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77154 Rejection of refund claim - GTA Service - time limitation - The tribunal reaffirmed the previous tribunal orders that transportation of coal within and outside mining areas does not constitute GTA service due to the absence of consignment notes. Therefore, the appellant is not liable to pay service tax under RCM for GTA service. - The tribunal found that the refund claim was filed within the prescribed time limit, as it was based on the final order of the tribunal dated 13.08.2014, and thus, was not barred by time. Highlights Service Tax Mon, 06 May 2024 09:19:10 +0530 https://www.taxtmi.com/highlights?id=77154