https://www.taxtmi.com/caselaws?id=772072 CESTAT New Delhi set aside service tax demand on appellant's profit margin in GTA services. The tribunal held that where appellant engaged sub-contractor for goods transportation and charged client higher rates, both transactions constituted identical GTA services subject to reverse charge mechanism. Since appellant already paid service tax under reverse charge for sub-contractor's services, no separate tax liability arose on profit differential. The demand for service tax on profit earned by charging client more while paying sub-contractor less was held beyond scope of Finance Act 1994. Appeal allowed, impugned order set aside. en-us Mon, 02 Jun 2025 00:00:00 +0530 Wed, 04 Jun 2025 08:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772072 CESTAT New Delhi set aside service tax demand on appellant's profit margin in GTA services. The tribunal held that where appellant engaged sub-contractor for goods transportation and charged client higher rates, both transactions constituted identical GTA services subject to reverse charge mechanism. Since appellant already paid service tax under reverse charge for sub-contractor's services, no separate tax liability arose on profit differential. The demand for service tax on profit earned by charging client more while paying sub-contractor less was held beyond scope of Finance Act 1994. Appeal allowed, impugned order set aside. Case-Laws Service Tax Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772072