2016 (8) TMI 795

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..... e factual and legal issues held that there is no service tax liability under GTA service for the appellant – appeal allowed – decided in favor of appellant. - Service Tax Appeal No. 888 of 2010 with Cross Appeal No. 24/2012 - Final Order No. 52662/2016 - Dated:- 22-7-2016 - Mr. Justice (Dr.) Satish Chandra, President and Mr. B. Ravichandran, Member (Technical) Shri Rajeev Agarwal, C.A. fo .....

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..... the appellant is that they are not liable to pay service tax on certain invoices issued by the contractor for activities like loading etc. which is not liable to be taxed under Goods Transport Services. 2. Ld. Counsel for the appellant submitted that they have challenged the service tax liability itself on the transport of coal. The Tribunal vide Final Order No.53209/2014 date 13.8.2014 held th .....

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..... e Chattisgarh High Court who remanded the matter for fresh decision by the Tribunal. The matter was again decided by the Tribunal vide Final Order No.52655/ 2016 dated 28.7.2016. The Tribunal after detailed examination of the factual and legal issues held that there is no service tax liability under GTA service for the appellant. Reliance was placed on various decided cases on similar set off fact .....

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