https://www.taxtmi.com/caselaws?id=340652 The Tribunal ruled in favor of the appellant, determining that the transport of clinkers did not incur service tax liability under Goods Transport Agency (GTA) services due to the absence of proper consignment notes. The decision emphasized the significance of Rule 4B requirements and a precedent highlighting the essential nature of compliant consignment notes for service tax liability. As a result, the appeal was allowed, and the previous order imposing service tax liability was set aside. en-us Wed, 08 Feb 2017 00:00:00 +0530 Mon, 17 Apr 2017 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340652 The Tribunal ruled in favor of the appellant, determining that the transport of clinkers did not incur service tax liability under Goods Transport Agency (GTA) services due to the absence of proper consignment notes. The decision emphasized the significance of Rule 4B requirements and a precedent highlighting the essential nature of compliant consignment notes for service tax liability. As a result, the appeal was allowed, and the previous order imposing service tax liability was set aside. Case-Laws Service Tax Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340652