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    <title>Transporters Not Classified as &#039;Goods Transport Agency&#039; for Failing to Issue Required Documents u/r 4B Explanation.</title>
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    <description>When the transports did not issue consignment notes or GRs or Challans or any documents containing the particular as prescribed in Explanation to Rule 4B of the Service Tax Rules, 1994, the Transporters cannot be called ‘Goods Transport Agency’ - AT</description>
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      <description>When the transports did not issue consignment notes or GRs or Challans or any documents containing the particular as prescribed in Explanation to Rule 4B of the Service Tax Rules, 1994, the Transporters cannot be called ‘Goods Transport Agency’ - AT</description>
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