GTA Services Recipient Not Liable To Pay Service Tax if Paid by service provider

Dhariwal Industries Ltd Vs C.C.E. & C.-Anand (CESTAT Ahmedabad) Explore the CESTAT Ahmedabad verdict on Dhariwal Industries Ltd. vs. C.C.E. & C. – Anand, clarifying service tax liability on GTA services and cenvat credit entitlement. Introduction: The Central Excise and Service Tax Appellate Tribunal (CESTAT) in Ahmedabad recently dealt with a crucial question regarding service tax liability in the case of Dhariwal Industries Ltd. vs. C.C.E. & C. – Anand. The primary issue under consideration was whether the recipient of Goods Transport Agency (GTA) services should be h...