https://www.taxtmi.com/caselaws?id=2522 The Commissioner (A) upheld the demand for Service tax, emphasizing that the issue of a consignment note is mandatory for the transportation of goods, as it signifies a commercial activity. The Commissioner dismissed the appeal, affirming the lower adjudicating authority's decision. The liability to discharge Service tax in the absence of a consignment note was confirmed, and compliance with Notification No. 35/2004 dated 3-12-2004 was deemed necessary, with strict adherence to statutory provisions emphasized. en-us Fri, 14 Sep 2007 00:00:00 +0530 Thu, 21 May 2020 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2522 The Commissioner (A) upheld the demand for Service tax, emphasizing that the issue of a consignment note is mandatory for the transportation of goods, as it signifies a commercial activity. The Commissioner dismissed the appeal, affirming the lower adjudicating authority's decision. The liability to discharge Service tax in the absence of a consignment note was confirmed, and compliance with Notification No. 35/2004 dated 3-12-2004 was deemed necessary, with strict adherence to statutory provisions emphasized. Case-Laws Service Tax Fri, 14 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2522