Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient. Demand on reimbursable expenditure for diesel procurement set aside being reimbursements not taxable. Double demand on advances received and later included in final bill value set aside. Demand on supply of materials where CST paid set aside being pure supply. Demand on road works set aside as construction of public roads exempted. Demand on commission retained on back-to-back contracts set aside as not covered under Business Auxiliary Service. Demand on railway works set aside as service tax already paid. Double demand on erection, commissioning and testing set aside. Demand..... .....

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