https://www.taxtmi.com/caselaws?id=766737 CESTAT Allahabad allowed the appeal regarding service tax liability on Goods Transport Agent services for India-Nepal transportation. The tribunal held that service tax liability falls on the consignor/consignee, not the appellant GTA, under Notification 30/2012-ST which provides for reverse charge mechanism. Since freight was paid by consignee located in Nepal, the place of provision of service was Nepal, making the consignee liable for service tax. The tribunal found appellant had bonafide belief that no service tax was payable based on applicable notifications, rejecting extended period of limitation. Consequently, the demand and penalties were set aside, and the appeal was allowed. en-us Mon, 24 Feb 2025 00:00:00 +0530 Mon, 03 Mar 2025 11:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766737 CESTAT Allahabad allowed the appeal regarding service tax liability on Goods Transport Agent services for India-Nepal transportation. The tribunal held that service tax liability falls on the consignor/consignee, not the appellant GTA, under Notification 30/2012-ST which provides for reverse charge mechanism. Since freight was paid by consignee located in Nepal, the place of provision of service was Nepal, making the consignee liable for service tax. The tribunal found appellant had bonafide belief that no service tax was payable based on applicable notifications, rejecting extended period of limitation. Consequently, the demand and penalties were set aside, and the appeal was allowed. Case-Laws Service Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766737