https://www.taxtmi.com/caselaws?id=767717 The Court determined that the appellant, a transportation service provider, is not liable to pay service tax as they do not qualify as a Goods Transport Agency (GTA) under the Finance Act, 1994, due to the absence of issued consignment notes. The appellant's services fall under the negative list exemption in Section 66D, exempting them from service tax. The Court also found the invocation of the extended period of limitation inappropriate, as the appellant had been compliant with return filings. Consequently, the demand against the appellant was set aside, and the appeal was allowed with consequential relief granted. en-us Wed, 19 Mar 2025 00:00:00 +0530 Mon, 24 Mar 2025 08:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767717 The Court determined that the appellant, a transportation service provider, is not liable to pay service tax as they do not qualify as a Goods Transport Agency (GTA) under the Finance Act, 1994, due to the absence of issued consignment notes. The appellant's services fall under the negative list exemption in Section 66D, exempting them from service tax. The Court also found the invocation of the extended period of limitation inappropriate, as the appellant had been compliant with return filings. Consequently, the demand against the appellant was set aside, and the appeal was allowed with consequential relief granted. Case-Laws Service Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767717