2016 (8) TMI 1333

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..... ule 4B of the Service Tax Rules, 1994 by the transporter, the service tax liability under the category of GTA service does not arise - appeal allowed - decided in favor of appellant.
Shri S.K. Mohanty, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) For The Appellant : Shri Rajeev Agarwal, C.A For The Respondent : Shri K. Poddar, Authorized Representative (DR) ORDER Per. S.K. .....

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..... porters, service tax demand cannot be sustained on the recipient of goods (the appellant herein). He further submits that the issue involved in this case is squarely covered by the final order No. ST/A/52655/2016/CU (DB) dated 28/07/2016 of this Tribunal in the case of the appellant itself. 3. On the other hand Shri K. Poddar, learned DR appearing for the respondent reiterates the finding recorde .....

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