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
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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