Service Tax under Category of GTA cannot be Demanded in Absence of Consignment Note: CESTAT [Read Order]

The Tribunal held that even if a person has provided goods transport service but has not issued the consignment note, service tax from that person cannot be recovered under the category of GTA
Delhi CESTAT - Service Tax under Category of GTA cannot be Demanded - GTA cannot be Demanded in Absence of Consignment Note - taxscan

The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that Service Tax under the category of Goods Transport Agency ( GTA ) cannot be demanded in the absence of a consignment note. M/s. Vaishnav Marbles Private Limited, M/s. Lalit Marmo & Granites Pvt. Ltd and M/s….

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