https://www.taxtmi.com/caselaws?id=465009 CESTAT allowed the appeal, setting aside the service tax demand and penalties on alleged GTA services under reverse charge. It held that, absent any consignment notes issued by the truck operators, no GTA service existed in law, and Rule 2(1)(d)(v) of the Service Tax Rules, 1994 could not be invoked. The appellant had used its own trucks and initially paid freight, which was ultimately borne or reimbursed by the mine owners, who were the actual recipients and liable for freight. The Revenue produced no evidence that mine owners had not discharged any service tax, if payable. As the demand failed on merits, questions of abatement and extended limitation were left unanswered. en-us Thu, 11 Sep 2025 00:00:00 +0530 Mon, 01 Dec 2025 19:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465009 CESTAT allowed the appeal, setting aside the service tax demand and penalties on alleged GTA services under reverse charge. It held that, absent any consignment notes issued by the truck operators, no GTA service existed in law, and Rule 2(1)(d)(v) of the Service Tax Rules, 1994 could not be invoked. The appellant had used its own trucks and initially paid freight, which was ultimately borne or reimbursed by the mine owners, who were the actual recipients and liable for freight. The Revenue produced no evidence that mine owners had not discharged any service tax, if payable. As the demand failed on merits, questions of abatement and extended limitation were left unanswered. Case-Laws Service Tax Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465009