Appellant Not Liable for Service Tax on Transportation Services to M/s. NEPL Due to Reverse Charge Mechanism.

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....Classification of service - Since in this case the Appellant has undertaken only the transportation activity and the services were rendered to M/s. NEPL which is a private Ltd. concern, we hold that the services are of transportation on which the Appellant is not liable to service tax being taxable under reverse charge mechanism. - AT....