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2024 (5) TMI 274 - CESTAT NEW DELHILevy of service tax under Reverse Charge Mechanism (RCM) - GTA service - no consignment note issued - HELD THAT:- The issue is no longer res integra and has been consistently decided in favour of the assessee by the various co-ordinate Benches of the Tribunal - Reliance can be placed in the case of CHARTERED LOGISTICS LIMITED VERSUS C.C.E. -AHMEDABAD-II [2023 (7) TMI 883 - CESTAT AHMEDABAD] where it was held that 'it is settled that a person even if provides Goods Transportation service but if he does not issue Consignment Notes/LR, he cannot be brought under the ambit of GTA.' Thus, the settled principle of law is that even if a person has provided goods transport service but has not issued the consignment note, service tax from that person cannot be recovered under the category of GTA. The case of the appellant is on the same footing as he availed the services of individual transporters and truck owners and in the absence of issuing the consignment note, the appellant cannot be made liable to pay service tax under the category of GTA. There are no reason to sustain the impugned order and the same is accordingly set aside - appeal allowed.
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