https://www.taxtmi.com/caselaws?id=759622 The CESTAT Ahmedabad allowed the appeal, setting aside demands for service tax, CENVAT credits, interest and penalties. The tribunal held that transportation services by road fall outside service tax levy under Section 66D(p) unless specifically proven to be provided by a Goods Transport Agency (GTA). Revenue failed to establish GTA status through mandatory consignment notes. ST-3 returns filed after investigation commencement without prescribed late fees were deemed defective and carried no evidentiary value. Extended limitation period was inapplicable as no suppression was established given minimal tax liability. The entire demand was time-barred and unsustainable. en-us Thu, 03 Oct 2024 00:00:00 +0530 Fri, 04 Oct 2024 11:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759622 The CESTAT Ahmedabad allowed the appeal, setting aside demands for service tax, CENVAT credits, interest and penalties. The tribunal held that transportation services by road fall outside service tax levy under Section 66D(p) unless specifically proven to be provided by a Goods Transport Agency (GTA). Revenue failed to establish GTA status through mandatory consignment notes. ST-3 returns filed after investigation commencement without prescribed late fees were deemed defective and carried no evidentiary value. Extended limitation period was inapplicable as no suppression was established given minimal tax liability. The entire demand was time-barred and unsustainable. Case-Laws Service Tax Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759622