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2019 (7) TMI 959 - CESTAT NEW DELHIClassification of services - GTA Service or not - transporters have not issued any consignment note to the effect of providing all the transportation service to their clients - reverse charge mechanism - HELD THAT:- The appellant is not issuing any consignment note for providing all the transport service and only raising bills for the transportation charges for various trucks hired by them from the independent owners and use them for providing the services to their clients. Hence, they would not be covered under the GTA service. From perusal of the above definition regarding GTA as contained in the Act, it is apparent that the issue of consignment note, by whatever name is pre-requisite for the transaction to be covered under ‘Goods Transport Agency’ - In the present case service provider has not issued the consignment note to the appellant and hence the appellant is not liable to pay service tax under the reverse charge mechanism and also do not fall under the category of GTA as under Section 65 (5b) of the Finance Act. Appeal allowed - decided in favor of appellant.
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