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2018 (11) TMI 236 - AT - Service TaxGTA service or not - transportation of sugar cane, gunny bales, machinery parts, urea, sulphur etc. - reverse charge mechanism - whether or not the appellant is liable to pay service tax on GTA services? - Held that:- There is nothing on record to show that no consignment note was issued - Issue of consignment note is an essential requirement for levy of service tax on GTA services. Even in the grounds of appeal, there is nothing asserting that no consignment notes were issued in this particular case. Therefore, there is no reason to hold that service tax on GTA services is not payable in this case. As far as exemption notification 34/2004 is concerned, there is nothing on record to show that appellant is entitled to the benefit of this exemption notification. Appeal dismissed - decided against appellant.
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