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2011 (7) TMI 941 - AT - Service TaxDemand - Appellate Authority found that the Appellant had utilised the service of sugarcane transport contractors for transportation of sugarcane from various sugarcane collection centers and the service so received escaped levy of Service Tax - Consignment note may not necessarily be in any format since no such format is prescribed under law but the documents accompanying the goods identifying the consignor and consignee, route of consignment enable to construe what a consignment note is and the Appellant’s grievance that the consignment note was mandatory does not find support of law when fact and circumstances demonstrate route of goods moved disclosing identity of consignor and consignee and goods consigned - pre-deposit ordered.
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