https://www.taxtmi.com/caselaws?id=765933 Transportation of petroleum products under a freight-based road carriage contract, where service tax was already discharged under the Goods Transport Agency route, was not liable to be reclassified as supply of tangible goods service; the demand on that footing was therefore unsustainable. Once that demand was deleted, the receipts shown as lorry stand parking rent and building rent remained within the threshold exemption under Notification No. 33/2012-ST, so service tax under renting of immovable property service was also not payable. The appellate order was accordingly set aside and the assessee obtained full relief. en-us Wed, 12 Feb 2025 00:00:00 +0530 Thu, 13 Feb 2025 08:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765933 Transportation of petroleum products under a freight-based road carriage contract, where service tax was already discharged under the Goods Transport Agency route, was not liable to be reclassified as supply of tangible goods service; the demand on that footing was therefore unsustainable. Once that demand was deleted, the receipts shown as lorry stand parking rent and building rent remained within the threshold exemption under Notification No. 33/2012-ST, so service tax under renting of immovable property service was also not payable. The appellate order was accordingly set aside and the assessee obtained full relief. Case-Laws Service Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765933