Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Money Laundering - The petitioner sought exemption...     TaxTMI    Seizure - Burden of proof - ‘reasonable belief’ -...     TaxTMI    SAFTA - Denial of benefit of Notification...     TaxTMI    TP Adjustment - comparable selection - The Tribunal...     TaxTMI    Disallowance of depreciation on new Honda City car...     TaxTMI    Rectification of mistake u/s 254 - Deduction u/s...     TaxTMI    Refund with interest - statutory period of 60 days...     TaxTMI    Levy of penalty - Compliance with the E-Way bill as...     TaxTMI    Illegal arrest or not - detention for more than 24...     TaxTMI    Validity of assessment order - The court noted that...     TaxTMI    Levy of GST - Place of supply - Tax imposed on...     TaxTMI    Validity of reduction of fine and penalty -...     TaxTMI    Addition u/s 68 - burden of proof - share...     TaxTMI    Validity of assessment order - Best judgment...     TaxTMI    Nature of land sold - agricultural land - distance...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

GTA service - no consignment note is issued - when the vehicles ...

Service Tax

April 19, 2018

GTA service - no consignment note is issued - when the vehicles are hired on monthly basis and the charges are not based upon destination but on kms basis, it cannot be said that the services involved are of Goods Transport Agency. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Classification of supply - GTA Service - Sub-contracting activity - one consignment note issued by the contractor and second consignment note issued by the...

  2. Levy of service tax - GTA - In some of the cases the appellant transported the good by road without issuance of the consignment note, the said activity prior to June...

  3. Levy of Service tax - GTA service or not - hiring tankers on monthly basis - no consignment notes issued - the transporter is taking the entire responsibility of the...

  4. Liability of service tax - GTA Service - monthly bills cannot be equated with the term "consignment notes" - where no consignment note is issued by the GTA, demand...

  5. GTA service or not - The adjudicating authority while declining the transportation activity as a GTA service has held that since there is no consignment note, the same...

  6. Classification of services - Goods Transport Agency Services or not - The appellant was not issuing any consignment note which is an essential requirement for...

  7. Exempt supply/Non-GST supply - Transportation by own vehicles on the basis of Invoice(s) and E-way Bill without issuing the consignment note by the Appellant Transporter...

  8. Hiring of vehicle to another GTA - there is no provision in the law barring person being a GTA from renting the vehicle to another GTA - the services provided as a GTA...

  9. Non-payment of Service tax - RCM - GTA Service or not - the demand has been raised upon the appellant alleging that they are the recipient of services of goods transport...

  10. 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...

  11. Classification of services - GTA services or not - cartage Challan - Such carting Challan is not equivalent to a consignment note which is issued by the transporter. The...

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

  13. Classification of Services - GTA Services - consignment note issued by the Applicant - actual transportation done by third party - GST is payable at the Rate of 5%...

  14. Goods Transport Agency service (GTA) - There is no dispute in the facts of the present case that the individual truck owners do not issue any consignment notes. The...

  15. Taxability of GTA services - no consignment notes were being issued - reverse charge - Liability does not arise on the sugar factory. - AT

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Violation of the provisions of Sections 269SS and 269T - scope of the ...
H: Levy of service tax - Sale of Bought-Out Spares - contracts with a lif...
H: Condonation of delay in filing an appeal before the appellate authorit...
H: Dishonour of Cheque - whether filing of a premature complaint debars, ...
H: Service of SCN - plea of not having accessed the Portal for long perio...
H: Validity of reopening/reassessment - The tribunal found that the reaso...
H: Penalty order - Part-B of the e-way bill was not filled up - intent to...
H: Levy of GST on import / purchase of goods from SEZ units - Requirement...
H: Restoration of the statutory appeal - The CESTAT had dismissed the app...
F: Partner Remuneration
F: composition dealer - DRC - 01
N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
A: Deciphering GST Notification: Tax Implications of Corporate Guarantees
A: Tax leviable at 12 percent on Mango Pulp from the beginning of GST
A: ONUS IS ON THE PART OF SERVICE PROVIDER TO PROVE THAT THE SERVICES ARE...
H: Addition u/s 69 - Cash/credit deposit in the bank account - Assessment...
H: Validity of ex-parte assessment order u/s. 144 r.w.s. 147 - Delay in f...
H: Entitlement to interest on the delayed refund of pre-deposit - Rate of...
H: Willful Defaulters - The Calcutta High Court, in its judgement, set as...
H: Condonation of delay in filing income tax return (ITR) - Rejection of ...
H: Addition u/s 68 - Creditworthiness of the Loan Lender - Genuineness of...
A: GSTR 2A and GSTR 3B during 2018-19
A: Delhi Court rules against ITC denial to NBFCs’ recovery agents.
A: Understanding Systems Audit and Process Audit: A Comparative Analysis
A: Assessee cannot be deprived of filing an appeal due to non-constitutio...
A: RECENT DEVELOPMENTS IN GST
F: GST ON POST SUPPLY DISCOUNT
C: Review of validation of KYC records by KRAs under Risk Management Framework
A: Understanding the Role and Importance of Customs Brokers in Internatio...