<h1>Tribunal Rules Consignment Notes Essential for Service Tax Compliance in Goods Transport Services Dispute.</h1> In a case concerning service tax on Goods Transport Operator Services, appellants argued that illiterate transporters often do not issue consignment notes, claiming this exempts them from service tax. They contended that when consignors arrange transport and freight is paid directly to drivers without consignment notes, the service does not qualify as a taxable goods transport agency. However, the tribunal ruled that all statutory provisions, including the issuance of consignment notes as per Service Tax Rules, must be strictly followed. Transporters must comply with these regulations, and appellants should engage transporters who adhere to the law.