https://www.taxtmi.com/highlights?id=77193 Benefit of exemption from service tax - Vehicle Hire Charges - Rent received for their trailers (vehicles) - Supply of transport vehicles to Goods Transport Agency - Despite the appellant’s contention that these services were exempt under various notifications, the tribunal agreed with the Commissioner that the exemption notifications needed strict interpretation, and it was the appellant's burden to prove their eligibility for exemption, which they failed to do by not meeting specific conditions outlined in the notifications. en-us Tue, 07 May 2024 07:28:14 +0530 Tue, 07 May 2024 07:28:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77193 Benefit of exemption from service tax - Vehicle Hire Charges - Rent received for their trailers (vehicles) - Supply of transport vehicles to Goods Transport Agency - Despite the appellant’s contention that these services were exempt under various notifications, the tribunal agreed with the Commissioner that the exemption notifications needed strict interpretation, and it was the appellant's burden to prove their eligibility for exemption, which they failed to do by not meeting specific conditions outlined in the notifications. Highlights Service Tax Tue, 07 May 2024 07:28:14 +0530 https://www.taxtmi.com/highlights?id=77193