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2017 (10) TMI 450 - AT - Service TaxGTA service - the transporters did not issue any consignment notes - case of Revenue is that even if no consignment notes were issued for such transportation of goods, still the service will fall under the purview of GTA service for the purpose of levy of service tax - Held that: - in an identical issue, this Tribunal in the case of Nandganj Sihori Sugar Co. Ltd. Vs. CCE, Lucknow [2014 (5) TMI 138 - CESTAT NEW DELHI] has held that in order to fall under the purview of GTA service, requirement of issuance of the consignment note is a mandatory condition and in absence of issuance of consignment note, the transportation activity will not be covered under GTA service - appeal allowed - decided in favor of appellant.
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