https://www.taxtmi.com/caselaws?id=761415 CESTAT Kolkata set aside service tax demands totaling approximately Rs. 15 crores against a goods transport agency. The tribunal held that GTA services fall under reverse charge mechanism making service recipient liable, not the appellant. Demands on reimbursable expenditure, road works, railway works, and material supplies were rejected as either exempt or not constituting taxable services. Double demands on advances and commission-based activities were deemed unsustainable. Extended limitation period was ruled inapplicable as revenue was aware of issues through prior audits. Personal penalties on MD and authorized signatory were also set aside, with only limited verification required for FY 2015-16 collections. en-us Tue, 05 Nov 2024 00:00:00 +0530 Fri, 08 Nov 2024 12:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761415 CESTAT Kolkata set aside service tax demands totaling approximately Rs. 15 crores against a goods transport agency. The tribunal held that GTA services fall under reverse charge mechanism making service recipient liable, not the appellant. Demands on reimbursable expenditure, road works, railway works, and material supplies were rejected as either exempt or not constituting taxable services. Double demands on advances and commission-based activities were deemed unsustainable. Extended limitation period was ruled inapplicable as revenue was aware of issues through prior audits. Personal penalties on MD and authorized signatory were also set aside, with only limited verification required for FY 2015-16 collections. Case-Laws Service Tax Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761415