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.
View Source