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2017 (5) TMI 398 - AT - Service TaxGTA service - mining of coal in various coal fields - recipient of service - reverse charge mechanism - main issue of present case is non-issue of consignment note and implication of such consignment note for tax liability to be fastened on the appellant - Held that: - as no consignment note as generally understood or delineated in Rule 4B was issued by the transporter to the appellant in the transaction the tax liability under GTA does not arise. - Decision in the case of South Eastern Coal Fields Ltd. vs. CCE, Raipur [2016 (8) TMI 677 - CESTAT NEW DELHI] followed. Appeal allowed - decided in favor of appellant.
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