https://www.taxtmi.com/caselaws?id=768848 CESTAT Bangalore held that service tax demand under Goods Transport Agency (GTA) category was not sustainable where vendors delivered goods using their own vehicles directly to appellant's premises under free-on-road delivery terms. The tribunal found no involvement of separate GTA services, as vendors themselves transported goods without issuing consignment notes. Since ownership and possession transferred only upon delivery at warehouse, and no independent transport agency was engaged, the appellant who reimbursed transportation costs shown in vendor invoices was not liable for GTA service tax. Appeal allowed, demand set aside. en-us Mon, 16 Dec 2024 00:00:00 +0530 Tue, 15 Apr 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768848 CESTAT Bangalore held that service tax demand under Goods Transport Agency (GTA) category was not sustainable where vendors delivered goods using their own vehicles directly to appellant's premises under free-on-road delivery terms. The tribunal found no involvement of separate GTA services, as vendors themselves transported goods without issuing consignment notes. Since ownership and possession transferred only upon delivery at warehouse, and no independent transport agency was engaged, the appellant who reimbursed transportation costs shown in vendor invoices was not liable for GTA service tax. Appeal allowed, demand set aside. Case-Laws Service Tax Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768848