https://www.taxtmi.com/caselaws?id=762059 The tribunal allowed the appeal, setting aside the service tax demand of Rs. 15,40,097 upheld by the Commissioner (Appeals) for the period 2016-2017, which was based on income tax data and form 26AS. The tribunal determined that the transportation services provided by the appellant did not qualify as Goods Transport Agency services under the Finance Act, 1994, as they were conducted by vehicle owners without issuing consignment notes, thus falling under the negative list of services. Consequently, the demand was deemed unsustainable, and the appellant was not liable for service tax. en-us Thu, 21 Nov 2024 00:00:00 +0530 Sat, 23 Nov 2024 08:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762059 The tribunal allowed the appeal, setting aside the service tax demand of Rs. 15,40,097 upheld by the Commissioner (Appeals) for the period 2016-2017, which was based on income tax data and form 26AS. The tribunal determined that the transportation services provided by the appellant did not qualify as Goods Transport Agency services under the Finance Act, 1994, as they were conducted by vehicle owners without issuing consignment notes, thus falling under the negative list of services. Consequently, the demand was deemed unsustainable, and the appellant was not liable for service tax. Case-Laws Service Tax Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762059