https://www.taxtmi.com/caselaws?id=786759 Appellants received freight for transportation of granite blocks through goods transport agencies (GTA); trucks were engaged by GTAs and freight was collected and recorded by the GTAs. The legal determination applies the reverse charge mechanism to GTA services received, allowing the appellants (100% EOUs) to claim cenvat credit for service tax reflected in their books. Consequently the service tax demand is sustainable only for the normal period of limitation; invocation of the extended limitation period is rejected. Because the issue turned on contemporaneous interpretation of law, penalties imposed are held unsustainable and are set aside. en-us Wed, 17 Sep 2025 00:00:00 +0530 Thu, 19 Feb 2026 07:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786759 Appellants received freight for transportation of granite blocks through goods transport agencies (GTA); trucks were engaged by GTAs and freight was collected and recorded by the GTAs. The legal determination applies the reverse charge mechanism to GTA services received, allowing the appellants (100% EOUs) to claim cenvat credit for service tax reflected in their books. Consequently the service tax demand is sustainable only for the normal period of limitation; invocation of the extended limitation period is rejected. Because the issue turned on contemporaneous interpretation of law, penalties imposed are held unsustainable and are set aside. Case-Laws Service Tax Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786759