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2018 (4) TMI 839 - AT - Service TaxGTA service - reverse charge mechanism - For transporting paddy/rice the appellants engaged various trucks and entered into agreement for such arrangement with the truck owners - Held that: - One of the essential ingredients of existence of consignment note is missing. The arrangement in the present case for transport of the food grains cannot be brought under GTA service for tax liability on the part of the appellant on reverse charge basis - Further, the truck owners provided the trucks and did not act as transport agent - demand set aside - appeal allowed - decided in favor of appellant.
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