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2017 (7) TMI 195 - AT - Service TaxGTA service - whether Service Tax is payable on the GTA services for transportation of sugarcane from it's farmers to the Sugar Mills when there no consignment note was issued for such transportation? - Held that: - A similar issue has been decided by this Tribunal in the appellant's own case Bhima Sahakari Karkhana Ltd Versus CCE, Pune-III [2015 (10) TMI 627 - CESTAT MUMBAI], where this Tribunal held that in absence of consignment note, services cannot be considered as GTA service and accordingly, Service Tax cannot be levied - appeal allowed - decided in favor of appellant.
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