Tribunal Rules No Service Tax Due for Transport Without Consignment Notes; Appeal Allowed, No Fact Suppression Found.

The Appellate Tribunal CESTAT Ahmedabad determined that the appellant is not obligated to pay service tax under the GTA category since the transportation service was rendered by the truck owner without consignment notes. The tribunal annulled the demand for the extended period, noting no suppression of facts and the appellant's bona fide belief. The appeal was allowed on 29.08.2024.

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The Appellate Tribunal CESTAT Ahmedabad ruled that the appellant is not liable to pay service tax under the category of GTA as the transportation service was provided by the truck owner without issuing consignment notes. The tribunal set aside the demand based on the extended period, citing lack of suppression of facts and bona fide belief by the appellant. The appeal was allowed on 29.08.2024.

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