https://www.taxtmi.com/caselaws?id=753290 CESTAT Chennai set aside the department's rejection of a service tax refund claim on transportation charges. The appellant sought refund of service tax paid on transport services by a cargo company, arguing the transporter was not a Goods Transport Agency (GTA) as no consignment notes were issued, only periodic invoices. The Tribunal noted conflicting precedents and remanded the matter to the adjudicating authority for fresh consideration, directing them to examine evidence that the transporter was not a GTA and issued no consignment notes, independent of previous decisions. en-us Tue, 28 May 2024 00:00:00 +0530 Wed, 29 May 2024 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753290 CESTAT Chennai set aside the department's rejection of a service tax refund claim on transportation charges. The appellant sought refund of service tax paid on transport services by a cargo company, arguing the transporter was not a Goods Transport Agency (GTA) as no consignment notes were issued, only periodic invoices. The Tribunal noted conflicting precedents and remanded the matter to the adjudicating authority for fresh consideration, directing them to examine evidence that the transporter was not a GTA and issued no consignment notes, independent of previous decisions. Case-Laws Service Tax Tue, 28 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753290