GTA service tax liability on recipient, not provider. Reimbursement expenses not taxable. Order set aside, appeal allowed. Demand time-barred.

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....Short payment of service tax on GTA services under reverse charge mechanism, reimbursement of expenses not liable to service tax. Appellant providing GTA services, service tax liability on recipient. Impugned order set aside, appeal allowed. No justification for invoking extended period, demand set aside as time-barred. Consignment notes, invoices, client certificate evidencing GTA services provided.....