Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 857 - AT - Service TaxLevy of service tax, interest and penalty - Goods Transport Agency Service - Held that:- The issue is no longer res integra and is covered by the decision of this Tribunal in South Eastern Coal Fields Ltd. [2014 (8) TMI 857 - CESTAT NEW DELHI] and Western Coal Fields Ltd. Vs. C.C.E., Nagpur, a decision [2015 (8) TMI 108 - CESTAT MUMBAI]; the latter decision following the earlier. This Tribunal ruled that issuance of a consignment note is non- derrogable ingredient for classification of an activity as Goods Transport Agency Service defined in Section 65 (50b) of the Act - Since there is no issuance of consignment note by transporters who provided the services to the appellant, there is no rendition of GTA service, legitimizing levy and collection of tax under that category - Decided in favour of assessee.
|