https://www.taxtmi.com/caselaws?id=771348 The SC/Tribunal ruled that RK Carriers' transportation services did not qualify as Goods Transport Agency (GTA) services due to the absence of consignment notes. Consequently, the service tax demand under reverse charge mechanism was set aside. The penalty imposed was also cancelled, as the primary tax liability was found unsustainable. en-us Thu, 22 May 2025 00:00:00 +0530 Thu, 22 May 2025 13:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771348 The SC/Tribunal ruled that RK Carriers' transportation services did not qualify as Goods Transport Agency (GTA) services due to the absence of consignment notes. Consequently, the service tax demand under reverse charge mechanism was set aside. The penalty imposed was also cancelled, as the primary tax liability was found unsustainable. Case-Laws Service Tax Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771348