Service of Transportation of Goods by Person other than GTA without Consignment Note are eligible for Exemption from Service Tax u/s66D (P)(i)(A) of Finance Act: CESTAT [Read Order]

Service - Service of Transportation - Service of Transportation of Goods - Goods - Service of Transportation of Goods by Person - txscan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service of transportation of goods by a person other than the Goods Transport Agency (GTA) and without a consignment note is eligible for exemption from service tax under section 66D(P)(i)(A) of the Finance Act,1994.  Chartered Logistics Limited, the appellant…

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