https://www.taxtmi.com/caselaws?id=768903 CESTAT Bangalore held that appellant was entitled to refund of service tax paid under RCM on transportation charges to individual truck owners. The tribunal distinguished between individual truck owners and transport agencies, ruling that services of individual truck owners do not fall under 'Goods Transport Agency' category under Section 65(50b) read with Section 65(105)(zzp) of Finance Act, 1994, particularly when no consignment notes were issued. Service tax payment was deemed unwarranted. Appeal allowed. en-us Wed, 16 Oct 2024 00:00:00 +0530 Wed, 16 Apr 2025 08:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768903 CESTAT Bangalore held that appellant was entitled to refund of service tax paid under RCM on transportation charges to individual truck owners. The tribunal distinguished between individual truck owners and transport agencies, ruling that services of individual truck owners do not fall under 'Goods Transport Agency' category under Section 65(50b) read with Section 65(105)(zzp) of Finance Act, 1994, particularly when no consignment notes were issued. Service tax payment was deemed unwarranted. Appeal allowed. Case-Laws Service Tax Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768903