Transport Service Cannot be Considered as GTA Service in Absence of Consignment Note: CESTAT [Read Order]

Delhi HC held that no transport service can be considered as GTA service without having a consignment note
CESTAT Delhi - GTA Service - CESTAT ruling on GTA services - GST implications for GTA services - Goods Transport Agency - Taxscan

The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that transport service cannot be considered as “Goods Transport Agency” ( GTA )  service in the absence of a consignment note. The appellant, M/s.White N White Minerals Pvt. Ltd is engaged as a receiver of services under the…

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