Service tax on freight transport when consignee's transporter issued a GTA consignment note; appellant held not liable.

Whether the appellant was liable to pay service tax on transportation services when the consignee's service provider had issued a consignment note as a goods transport agency (GTA) was the dominant issue. The Tribunal held that, on admitted facts, the recipient's transporter was the GTA because it issued the consignment note for the transportation provided to the consignor/consignee, and therefore the tax incidence could not be fastened on the appellant. The SC found no legal infirmity warranting interference with this determination and dismissed the civil appeal, thereby affirming that no service tax liability arose against the appellant.

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Title: Supreme Court Judgment on Service Tax Appeal

- Court: Supreme Court of India
- Citation: 2024 (4) TMI 8 - SC Order
- Judges: Justice Pamidighantam Sri Narasimha and Justice Aravind Kumar
- Petitioner(s) represented by: Mrs. Aishwariya Bahti, Mr. Mukesh Kumar Maroria, Mrs. Vimla Sinha, Mr. Mukul Singh, Mrs. Shruti Agarwal, Mrs. Ruchi Kohli, Mr. Raman Yadav, Mrs. Alka Agarwal
- Respondent: None
- Decision: Delay condoned; Upheld the judgment of the Custom Excise and Service Tax Appellate Tribunal; Civil Appeal dismissed.

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