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2017 (3) TMI 1155 - AT - Service TaxGTA service - reverse charge mechanism - whether the appellant, being a limited company, is required to discharge service tax liability for the period 01.01.2005 to 31.12.2009 in respect of amounts paid by them to two transport companies for movement of material i.e. clinker from their own jetty to the cement manufacturing premises? - Held that: - consignment note should have specific particulars, the provisions of Section 65(50b) talks about the issuance of the consignment note - consignment note is misplaced as in this case the transporting companies have only raised invoices for transportation of cement clinkers as per the contract which did not satisfy the requirement of the consignment note and the responsibility cast for issuing the consignment note is not met to hold that Goods Transport Agency Services are rendered - demand set aside - appeal allowed - decided in favor of appellant.
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