Service Tax not Leviable in Absence of Consignment Note, Services cannot be Considered as GTA Services: CESTAT [Read Order]

CESTAT rules that service tax not leviable in absence of consignment note and that services cannot be considered as GTA services
Service Tax - Absence of Consignment Note - Services - Considered - GTA Services - CESTAT - TAXSCAN

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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