CESTAT rules that service tax not leviable in absence of consignment note and that services cannot be considered as GTA services
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that service tax not leviable in absence of consignment note and that services cannot be considered as GTA services. On the basis of third party data provided by the Income Tax Department, it was observed that the appellant received certain…
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