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2018 (7) TMI 860 - AT - Service TaxGoods Transport Agency service - freight charges paid by the appellant for transport of marble slabs from the mines to the appellant’s factory - Reverse Charge Mechanism - the individual truck owners do not issue any invoice/ document/ consignment note for transport of such marble blocks. The only document which is generated by the appellant by way of debits notes indicating the freight paid for such transport. Whether the appellant is liable to pay service tax by considering such debit notes as consignment notes? - Held that:- The issue which stands settled in the various case laws cited by the appellant is that as long as no consignment note is issued in terms of Rule 4B of the Service Tax Rules, 1994 by the transporter, the service tax liability under the category of GTA service does not arise - There is no dispute in the facts of the present case that the individual truck owners do not issue any consignment notes. The debit notes issued by the appellant indicating the freight payable cannot be considered as a consignment note as per Rule 4B ibid. The liability for payment of service tax under GTA cannot be sustained against the appellant in the absence of consignment notes - appeal allowed - decided in favor of appellant.
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