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2018 (1) TMI 964 - AT - Service TaxGTA Service - It appeared to Revenue that activity of transport of foodgrains, sugar etc., comes under the purview of taxable service namely ‘Goods Transport Service’ as defined under Section 65 (50b) of the Finance Act, 1994 and taxable under Section 65 (105) (zzp) - Held that: - there is neither any allegation nor any finding that the appellants were issued a consignment note - in the facts of the present case, both the consignor and the consignee are same. Thus, there is no requirement also of issuance of any consignment note. Under such circumstances, the appellants are not liable to pay service tax as GTA, as defined under Section 65 (50b) read with Section 65 (105)(zzp) of the Finance Act. Appeal allowed - decided in favor of appellant.
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