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2023 (4) TMI 971 - CESTAT AHMEDABADLevy of Service tax - GTA service or not - hiring tankers on monthly basis - no consignment notes issued - HELD THAT:- It is not in dispute that the appellants are paying fixed tanker hiring charges on monthly basis. The appellant appellants are paying in addition to the fixed hiring charges, a certain amount for each kilometre run as well as the toll tax paid by the vehicles - the transporter is taking the entire responsibility of the goods for the route and transporter is not issuing any LRs for the purpose of these goods. The appellants are issuing delivery challans. From the above background, it is apparent that no consignment notes are issued by Girish Logistics, i.e. the supplier of vehicles. Since no consignment notes are issued to transporter no GTA service has been provided. The demand is set aside - appeal allowed.
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