https://www.taxtmi.com/caselaws?id=344004 The Tribunal held that transportation of sugarcane by truck and tractor owners does not fall under Goods Transport Agency (GTA) services due to the absence of consignment notes, thus relieving the appellants from service tax liability. Previous tribunal decisions supported this finding, emphasizing that without consignment notes, the service does not qualify as GTA. Consequently, the appellants were not liable to pay service tax on the transportation of sugarcane, and the demand for service tax was deemed unsustainable. The original authority's decision was set aside, and the appeal was allowed. en-us Wed, 03 May 2017 00:00:00 +0530 Tue, 06 Jun 2017 07:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344004 The Tribunal held that transportation of sugarcane by truck and tractor owners does not fall under Goods Transport Agency (GTA) services due to the absence of consignment notes, thus relieving the appellants from service tax liability. Previous tribunal decisions supported this finding, emphasizing that without consignment notes, the service does not qualify as GTA. Consequently, the appellants were not liable to pay service tax on the transportation of sugarcane, and the demand for service tax was deemed unsustainable. The original authority's decision was set aside, and the appeal was allowed. Case-Laws Service Tax Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344004