https://www.taxtmi.com/caselaws?id=777991 CESTAT held that the appellant, being an HUF, is not liable to pay service tax on gross receipts reflected in Form 26AS for FY 2016-17; the recipients (a private limited company and a partnership firm) are liable under the reverse charge mechanism. TDS at 1% on truck-hire was reflected in Form 26AS and the specified abatement notifications apply, with the cited tariff entry indicating no service tax payable by the appellant. Appeal allowed. en-us Thu, 04 Sep 2025 00:00:00 +0530 Tue, 09 Sep 2025 08:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777991 CESTAT held that the appellant, being an HUF, is not liable to pay service tax on gross receipts reflected in Form 26AS for FY 2016-17; the recipients (a private limited company and a partnership firm) are liable under the reverse charge mechanism. TDS at 1% on truck-hire was reflected in Form 26AS and the specified abatement notifications apply, with the cited tariff entry indicating no service tax payable by the appellant. Appeal allowed. Case-Laws Service Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777991