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2017 (11) TMI 297 - AT - Service TaxGTA services - reverse charge mechanism - consignment note - case of appellant is that the service provider have not issued any consignment note and hence they will not be covered under the scope of Goods transport Agency - Held that: - reliance placed in the appellant's own case M/s Ultratech Cement Ltd. Versus Commissioner of Central Excise, Kohlapur [2017 (3) TMI 1155 - CESTAT MUMBAI], where it was held that 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. The Appellant in respect of service in question are not liable to service tax - appeal allowed - decided in favor of appellant.
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