https://www.taxtmi.com/caselaws?id=768192 The CESTAT NEW DELHI remanded a service tax case involving Transport of Goods by Road (G.T.A) service where the appellant transported goods exclusively to one consignee located 2-3 km away. The appellant claimed exemption under N/N. 34/2004-ST but failed to provide adequate documentation, submitting only consolidated cash/credit memos without copies of GTA bills. The Tribunal found insufficient evidence to determine exemption eligibility and remanded the matter to the original authority for proper examination, directing the appellant to submit all relevant supporting documents. en-us Thu, 27 Mar 2025 00:00:00 +0530 Thu, 03 Apr 2025 07:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768192 The CESTAT NEW DELHI remanded a service tax case involving Transport of Goods by Road (G.T.A) service where the appellant transported goods exclusively to one consignee located 2-3 km away. The appellant claimed exemption under N/N. 34/2004-ST but failed to provide adequate documentation, submitting only consolidated cash/credit memos without copies of GTA bills. The Tribunal found insufficient evidence to determine exemption eligibility and remanded the matter to the original authority for proper examination, directing the appellant to submit all relevant supporting documents. Case-Laws Service Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768192