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2018 (8) TMI 800 - AT - Service TaxGTA Service - freight charges towards hiring taxies for transportation of Newspapers to various places - issuance of Consignment note - Rule 4B of Service Tax Rules - Held that:- In the said SCN there is no evidence provided to establish that consignment notes were issued by anybody in respect of said activity and that revenue sought to classify the said activity under GTA Service - Mere transportation of goods by motor vehicles is not service provided by GTA and that as required under Rule 4B of Service Tax Rules, if consignment note in wherever form is not issued, the activity is not covered by the definition of GTA Service - appeal allowed - decided in favor of appellant.
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