https://www.taxtmi.com/caselaws?id=465248 The Tribunal examined the demand of service tax under Reverse Charge Mechanism on alleged Goods Transport Agency (GTA) services received by the appellant. The appellant specifically contended that the Revenue had not produced any evidence showing that the transporters were GTA service providers or that they had issued consignment notes, a statutory precondition for GTA classification. Noting the absence of any contrary finding by the Adjudicating Authority, the Tribunal held the demand unsustainable, set aside the impugned order, and allowed the appeal. en-us Wed, 12 Jul 2023 00:00:00 +0530 Fri, 12 Dec 2025 20:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465248 The Tribunal examined the demand of service tax under Reverse Charge Mechanism on alleged Goods Transport Agency (GTA) services received by the appellant. The appellant specifically contended that the Revenue had not produced any evidence showing that the transporters were GTA service providers or that they had issued consignment notes, a statutory precondition for GTA classification. Noting the absence of any contrary finding by the Adjudicating Authority, the Tribunal held the demand unsustainable, set aside the impugned order, and allowed the appeal. Case-Laws Service Tax Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465248