Transporters/Contract Service in absence of consignment note cannot be GTA in Mines, No Service Tax Leviable: CESTAT [Read Order]
The tribunal found that the essential requirement is the issuance of consignment notes to be covered under the definition of GTA and in the absence of the same, the transporters/contractors rendering transport services in mines cannot be said to be GTA.
The Allahabad bench of Customs, Excise And Service Tax Appellate Tribunal (CESTAT) has held that Transporters/contract Services in mines cannot be GTA in the absence of a consignment note and service Tax not leviable. The tribunal found that the essential requirement is the issuance of consignment notes to be covered under the definition of GTA…
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