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    <title>2025 (5) TMI 648 - CESTAT NEW DELHI</title>
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    <description>Tribunal ruled that service tax was not leviable on facilitation of freight and insurance amounts received by a non-Goods Transport Agency (GTA) entity. The court determined that post-2012 Finance Act amendments, the appellant&#039;s role in facilitating transportation and insurance services did not attract service tax under Section 66D(p). Consequently, the tax demand, interest, and penalties were quashed, affirming the prior adjudication on identical facts.</description>
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      <link>https://www.taxtmi.com/caselaws?id=770376</link>
      <description>Tribunal ruled that service tax was not leviable on facilitation of freight and insurance amounts received by a non-Goods Transport Agency (GTA) entity. The court determined that post-2012 Finance Act amendments, the appellant&#039;s role in facilitating transportation and insurance services did not attract service tax under Section 66D(p). Consequently, the tax demand, interest, and penalties were quashed, affirming the prior adjudication on identical facts.</description>
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