CESTAT Sets Aside Service Tax Demand for Lack of GTA Service Evidence

Power Machines India Ltd Vs Commissioner Service Tax (CESTAT Delhi) The Central Excise and Service Tax Appellate Tribunal (CESTAT) Delhi recently delivered a significant verdict in the case of Power Machines India Ltd. vs. Commissioner Service Tax. The case revolved around the demand for service tax on Goods Transport Agency (GTA) Service for the period 2007-2008 to 2011-2012. CESTAT Delhi set aside the service tax demand due to insufficient evidence proving that GTA services were provided to NTPC. 1. Background and Allegations: Power Machines India Ltd., a subsidiary of OJSO Power Machines, ...