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2015 (10) TMI 627 - CESTAT MUMBAI
Demand of Service Tax – GTA service - reverse charge - appellant has been taking a stand that the amounts paid by them as inward freight was paid to owners of individual trucks and not to Goods Transport Agency – Held That:- there will be no Service Tax liability on the appellant sugarcane mills, as they have not received the service from a Goods Transport Agency. - Contention of the Appellant is not controverted by Revenue in any way - Impugned order is unsustainable and is set aside –Decision in the case of Nandganj Sihori Sugar Co. Ltd.[2014 (5) TMI 138 - CESTAT NEW DELHI] followed - Decided in favour of the Appellant.