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2017 (4) TMI 1226 - AT - Service TaxGTA services - reverse charge mechanism - failure to pay tax during the period 01.01.2005 to 31.03.2008 - Held that: - the goods transport service availed by the appellant is not conforming to the definition of GTA service for the purpose of payment of service tax by the appellant under reverse charge mechanism - in an identical situation this Tribunal in the case of Nanganj Sihori Sugar Co. Ltd. [2014 (5) TMI 138 - CESTAT NEW DELHI] has held that service tax demand cannot be confirmed under GTA service - appeal allowed - decided in favor of appellant.
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