𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗚𝗧𝗔 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗮𝗻𝗱 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝘁𝗼 𝗣𝗮𝘆 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 The Tribunal held: "Charging a 2% transportation cost does not establish that the appellant was providing Goods Transport Agency Services. Even if the appellant provided GTA services, the recipient, NTPC, would be liable for the service tax."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Power Machines India Ltd., a subsidiary of M/s OJSO Power Machines, Russia. 𝗜𝘀𝘀𝘂𝗲: Is the appellant liable to pay service tax for collecting 2% transportation charges under GTA services? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Provided installation, repair, and transport services to NTPC and charged 2% for transportation.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that the appellant was not liable for service tax on transportation charges, as no consignment notes indicated GTA services to NTPC. Instead, NTPC, being the freight payer, held the tax liability. The appellant, acting as a recipient, had already discharged service tax on hired GTA services. Appeal allowed.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Power Machines India Ltd. vs. Commissioner Service Tax (Adjudication) 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 52076 OF 2014 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 12 September 2023 📜 This decision clarifies that mere transportation charges don’t constitute GTA services and reiterates the tax liability on the service recipient.