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2018 (7) TMI 24 - AT - Service TaxGTA Service or not - freight charges for transport of their goods - main contention put forward by the appellant is that they had availed the services of individual transporters/truck owners - Held that:- On perusal of the documents, it was found that that it does not contain any detail with respect to the goods consigned. These vouchers were nothing but documents for monitoring the payment of freight charges to the transporter and can, in no way, be construed as a consignment note. It does not, therefore, evidence the receipt of goods by the consignee, but merely the details of the vehicle, trip and the freight charges paid. The same cannot be called a consignment note as under Section 65(50b) of the Finance Act, 1994. Demand do not sustain - appeal allowed - decided in favor of appellant.
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