https://www.taxtmi.com/caselaws?id=355517 Transportation of sugarcane by individual truck operators without consignment notes does not fall within the statutory meaning of Goods Transport Agency service. The taxable GTA category applies only where goods are transported by road by a commercial concern issuing a consignment note containing the required particulars; mere bills, GRs, challans or similar documents are necessary to satisfy that description, and transporters' bills alone are insufficient. As the required consignment note was absent, the activity was not taxable as GTA service and no service tax liability arose on the recipient. en-us Mon, 18 Dec 2017 00:00:00 +0530 Thu, 15 Feb 2018 09:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355517 Transportation of sugarcane by individual truck operators without consignment notes does not fall within the statutory meaning of Goods Transport Agency service. The taxable GTA category applies only where goods are transported by road by a commercial concern issuing a consignment note containing the required particulars; mere bills, GRs, challans or similar documents are necessary to satisfy that description, and transporters' bills alone are insufficient. As the required consignment note was absent, the activity was not taxable as GTA service and no service tax liability arose on the recipient. Case-Laws Service Tax Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355517