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    Service Tax

    Levy of service tax on freight charges - GTA Services -...

    Manufacturer Exempt from Service Tax on Freight Due to Lack of Consignment Notes u/s 65(105)(zzp.

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    Service TaxMay 14, 2021Case LawsAT

    Levy of service tax on freight charges - GTA Services - Appellant being manufacturer - No consignment note was issued by any of the transporters - delivery of the goods by the transporters in the instant case does not fall under GTA services in terms of Section 65(105)(zzp) of the Act. Consequently, the said transporters cannot be said to be “Goods Transport Agency” within the meaning of Section 65(50b) of the Act. - AT

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