https://www.taxtmi.com/caselaws?id=753741 The CESTAT New Delhi held that the appellant's transportation of branded fuel constituted transportation of goods by road services, not mere supply of vehicles. The appellant received freight charges for transporting fuel under contracts with oil companies through intermediaries. The tribunal found this activity exempt under Section 66D(p)(i)(A) of Finance Act, 1994, as transportation services by non-GTA entities are covered under the negative list. The service tax demand of Rs.1,63,12,805 was set aside, and the original order was overturned, allowing the appeal. en-us Fri, 07 Jun 2024 00:00:00 +0530 Wed, 25 Jun 2025 15:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753741 The CESTAT New Delhi held that the appellant's transportation of branded fuel constituted transportation of goods by road services, not mere supply of vehicles. The appellant received freight charges for transporting fuel under contracts with oil companies through intermediaries. The tribunal found this activity exempt under Section 66D(p)(i)(A) of Finance Act, 1994, as transportation services by non-GTA entities are covered under the negative list. The service tax demand of Rs.1,63,12,805 was set aside, and the original order was overturned, allowing the appeal. Case-Laws Service Tax Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753741