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2019 (5) TMI 1407 - CESTAT AHMEDABADCENVAT Credit - GTA Services - period 01.01.2005 to 30.11.2005 - HELD THAT:- There is no dispute that appellant are truck owner and they received amount of freight from the Goods Transport Agency who arrange the transportation for consignor or consignee. The appellant did not issue any consignment note. Admittedly, the consignment notes were issued by the Transport Agency M/s. Shri Balaji Transport Company, M/s. New Sharma Transport Company etc. In these facts, the appellant did not qualify as Goods Transport Agency and service tax demanded under Goods Transport Agency service is not legal and proper - appeal allowed - decided in favor of appellant.
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