https://www.taxtmi.com/caselaws?id=261965 Transportation of iron ore through the appellant's own vehicles, and through hired vehicles supported by consignment notes and transport bills at predetermined rates, was treated as not bringing the appellant within the categories of consignor or consignee. On those facts, Notification No. 32/2004 was held inapplicable to shift the GTA tax burden to the service recipient. The absence of a clear one-to-one correlation between each consignment note, receipt, and tax payment did not defeat the appellant's prima facie case for waiver of pre-deposit and stay of recovery pending appeal. en-us Thu, 01 Jan 2015 00:00:00 +0530 Tue, 28 Jul 2015 06:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261965 Transportation of iron ore through the appellant's own vehicles, and through hired vehicles supported by consignment notes and transport bills at predetermined rates, was treated as not bringing the appellant within the categories of consignor or consignee. On those facts, Notification No. 32/2004 was held inapplicable to shift the GTA tax burden to the service recipient. The absence of a clear one-to-one correlation between each consignment note, receipt, and tax payment did not defeat the appellant's prima facie case for waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Service Tax Thu, 01 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261965