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2018 (11) TMI 235 - AT - Service TaxIssuance of consignment notes - GTA Services - non-payment of service tax on transportation charges paid for procurement of husk - Whether any consignment notes were issued by individual transporters or otherwise? - Held that:- In this particular case, a specific assertion has been made before this Bench in the grounds of appeal that no consignment notes were issued. It is also not clear from the Order-in-Original whether the consignment note was issued in this case or otherwise. If no consignment note is issued, the present case automatically gets excluded from the definition of GTA services by virtue of definition itself and no service tax is to be paid, else service tax is payable. This is a fit case to be remanded back to the original authority to examine whether any consignment notes by whatever name called, were issued by the truck operators - appeal allowed by way of remand.
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