When the transports did not issue consignment notes or GRs or ...

Transporters Not Classified as 'Goods Transport Agency' for Failing to Issue Required Documents u/r 4B Explanation.

May 5, 2014

Case Laws Service Tax AT

When the transports did not issue consignment notes or GRs or Challans or any documents containing the particular as prescribed in Explanation to Rule 4B of the Service Tax Rules, 1994, the Transporters cannot be called ‘Goods Transport Agency’ - AT

View Source

← Previous Next →

When the transports did not issue consignment notes or GRs or ...

Transporters Not Classified as 'Goods Transport Agency' for Failing to Issue Required Documents u/r 4B Explanation.

May 5, 2014

Case Laws Service Tax AT

You may also like:

The Advance Ruling Authority addressed the issue of GST levy on services provided by individual truck owners for transporting raw materials and finished goods. The...

Goods Transport Agency u/s 65 (105) (zzp) – A person becomes Goods Transport Agency only if he issued the consignment note - The rule says that if the person was a Goods...

GTA Service - The document issued by District Supply Officer conveying the goods transported cannot be construed as a consignment note to render the Appellant to be a...

Good Transport Agency - demand of service tax - When consignment notes are not issued by the operator they cannot be considered as a "Goods Transport Agency" - AT

GTA Services - where admittedly no consignment notes were issued by the 24 transporters for transportation of the appellants coal, the Goods Transport Agency service...

Demand of service tax on GTA service - Transporting of sugarcane - fortnightly bills cannot be held to be consignment notes, in which case transporters cannot be called...

Classification of service - Supply of services including transportation, packing, loading, unloading & unpacking - GTA service or not - transport of goods by road - The...

Classification of services - intermediary between the truck owners and goods transportation agencies - The applicant arranges trucks to the goods transport agency and...

Levy of service tax on freight charges - GTA Services - Appellant being manufacturer - No consignment note was issued by any of the transporters - delivery of the goods...

Classification of services - GTA services - person unregistered with GST, providing road transport services by his own truck - issuance of E-way bill - consignment note'...

Demand of service tax - GTA - it is settled that the goods for the purpose of Goods Transport Agency service should be qualified as "goods‟ in terms of definition...

Taxability of services provided without issuance of 'consignment note' under 'goods transport agency' service category on reverse charge basis was examined. It was held...

penalties u/s 112(a)/114AA of the Customs Act - duty free import of the raw Lead Ingots for manufacturing diverted to local market - goods were transported from ICD,...

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

Goods transport agency service (GTA) - As per definition of goods transport agency in section 65(50b) of Finance Act, 1994, an essential characteristic of provider of...

Quick Updates: