Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (2) TMI 317 - AT - Service TaxGoods transport agency service- the appellants received service only from the individual truck owners/tractor owners who do not fall within the definition of ‘goods transport agency’ and therefore the applicants are not required to discharge service tax liability. Held that- details of the owners of vehicles on which the goods were transported, was not before the authorities below and therefore the interests of justice require that the case be remanded to the adjudicating authority for verification of the submission of the appellant. The appeals are thus allowed by way of remand.
|