https://www.taxtmi.com/forum/issue?id=106712 Service tax applies to transportation of coal to a bio power plant; liability to pay service tax is on the person liable to pay freight to the transporter. If the transporter issues a consignment note, the service is classifiable as GTA service and attracts service tax. Lack of a consignment note is a factual variation noted by the inquirer but does not establish an exemption. en-us Tue, 15 Apr 2014 12:47:03 +0530 Thu, 23 Jan 2025 15:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106712 Service tax applies to transportation of coal to a bio power plant; liability to pay service tax is on the person liable to pay freight to the transporter. If the transporter issues a consignment note, the service is classifiable as GTA service and attracts service tax. Lack of a consignment note is a factual variation noted by the inquirer but does not establish an exemption. Discussion-Forum Service Tax Tue, 15 Apr 2014 12:47:03 +0530 https://www.taxtmi.com/forum/issue?id=106712