https://www.taxtmi.com/caselaws?id=755261 CESTAT Kolkata allowed the appeal and set aside the service tax demand against the appellant. The tribunal found that the major portion of the demand related to GTA services where service tax liability falls on the recipient under reverse charge mechanism, not the service provider. Documentary evidence including consignment notes, invoices, and client certificates established the appellant provided GTA services. The tribunal also ruled that service tax was not payable on reimbursable expenses received by the appellant. Additionally, the extended period of limitation was deemed unjustified, making the demand time-barred. en-us Tue, 09 Jul 2024 00:00:00 +0530 Wed, 10 Jul 2024 08:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755261 CESTAT Kolkata allowed the appeal and set aside the service tax demand against the appellant. The tribunal found that the major portion of the demand related to GTA services where service tax liability falls on the recipient under reverse charge mechanism, not the service provider. Documentary evidence including consignment notes, invoices, and client certificates established the appellant provided GTA services. The tribunal also ruled that service tax was not payable on reimbursable expenses received by the appellant. Additionally, the extended period of limitation was deemed unjustified, making the demand time-barred. Case-Laws Service Tax Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755261