Consignment Note Mandatory for GTA Classification under Service Tax: CESTAT [Read Order]

The Delhi Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) held that issuance of a consignment note is mandatory for classifying a service provider as a goods transport agency (GTA) under service tax law. Associated Soapstone Distributing Company Pvt. Ltd,appellant-assessee,had provided mining services to Gujarat Mineral Development Corporation (GMDC) under an agreement…