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2024 (5) TMI 995 - CESTAT BANGALORETransportation services - liability to pay Service Tax u/s 65(50b) - GTA Service - transportation of Pre-Stressed Concrete Poles (PSC Poles) - GTA service - HELD THAT:- Admittedly vehicles were being hired by the appellant through a contract for transportation of the goods does not make them a Goods Transport Agency. Admittedly, no consignment notes were generated but fortnightly waybills were submitted by the appellant to their consignee for collecting the transport charges. Thus, I am of the view that they cannot be considered as ‘Goods Transport Agency’, therefore, not liable to service tax. In the result, the impugned order is set aside and the appeal is allowed.
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