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Service Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Clearing and forwarding agent services or GTA service - The ...


Revenue's Argument on Consignment Notes Dismissed; Monthly Transport Bill Settlements Valid per Ledger Evidence.

November 27, 2019

Case Laws     Service Tax     AT

Clearing and forwarding agent services or GTA service - The appellant by arrangement with their principal has decided to have monthly settlement of transport bill consignment wise which is also evident from the ledger produced by the appellant - there is no force in the arguments raised by the Revenue regarding inappropriate consignment note.

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