https://www.taxtmi.com/caselaws?id=754966 The Tribunal set aside the impugned order, allowing both appeals, concluding that the appellants were not liable for service tax under the Reverse Charge Mechanism for Goods Transport Agency services. The Tribunal reaffirmed that without issuing consignment notes, the appellants did not qualify as GTAs and were exempt under the negative list entry of the Finance Act, 1994. The Authorized Representative for Revenue concurred with this position, acknowledging coverage by previous decisions, including one involving the appellants. Consequently, individual transporters were not taxable under Section 66D(p)(i) for the period from April 2015 to March 2016. en-us Tue, 02 Jul 2024 00:00:00 +0530 Thu, 04 Jul 2024 08:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754966 The Tribunal set aside the impugned order, allowing both appeals, concluding that the appellants were not liable for service tax under the Reverse Charge Mechanism for Goods Transport Agency services. The Tribunal reaffirmed that without issuing consignment notes, the appellants did not qualify as GTAs and were exempt under the negative list entry of the Finance Act, 1994. The Authorized Representative for Revenue concurred with this position, acknowledging coverage by previous decisions, including one involving the appellants. Consequently, individual transporters were not taxable under Section 66D(p)(i) for the period from April 2015 to March 2016. Case-Laws Service Tax Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754966