Home Highlights June 2014 Year 2014 This

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1. GTA Service - appellant hired trucks owned by other persons on annual contract basis for transport of Readymix Concrete - the activity would not fall within the GTA Services.

2. Classification of services - GTA services - person unregistered with GST, providing road transport services by his own truck - issuance of E-way bill - consignment note'...

3. CENVAT credit - input services or not - GTA - Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises...

4. CENVAT Credit - input services - Goods Transport Agency (GTA) services - outward transportation - The ‘place of removal’ is the premises of the buyer, not the factory...

5. GTA - transportation of goods - whether sale is not mandatory in relation to the word “goods” for purpose of levy of service tax? - The Tribunal determined that the...

6. Levy of service tax - GTA - In some of the cases the appellant transported the good by road without issuance of the consignment note, the said activity prior to June...

7. Classification of service - Supply of services including transportation, packing, loading, unloading & unpacking - GTA service or not - transport of goods by road - The...

8. Levy of Service tax - GTA Services - Mega exemption - It makes clear that tax liability under this heading does not arise against the individual person who owns the...

9. Classification of services - GTA Services or not (SAC 996791) - sub-contractor - The Appellant is simply hiring out their transport vehicles to M/s. Posco ISDC Pvt. Ltd....

10. Cenvat credit - Cryogenic Tank - capital goods - These cryogenic tanks containing liquefied gases were mounted on goods transport vehicles belonging to GTA who...

11. Classification of services - Goods Transport Agency Services or not - The appellant was not issuing any consignment note which is an essential requirement for...

12. Hiring of vehicle to another GTA - there is no provision in the law barring person being a GTA from renting the vehicle to another GTA - the services provided as a GTA...

13. Demand of service tax - GTA - it is settled that the goods for the purpose of Goods Transport Agency service should be qualified as "goods‟ in terms of definition...

14. Business Auxiliary Service (BAS) - Trade Discount - in the entire transaction only two persons are involved, one the appellant as exporter of the goods and second the...

15. GTA Service - The document issued by District Supply Officer conveying the goods transported cannot be construed as a consignment note to render the Appellant to be a...