https://www.taxtmi.com/caselaws?id=199904 The Tribunal set aside the service tax demand on the appellant for Goods Transport Agency service related to coal transportation due to the absence of consignment notes issued by transporters, following precedent that without such notes, service tax liability does not apply under the GTA service category. The appellant's appeal was allowed, emphasizing the significance of consignment notes in determining service tax liability. en-us Fri, 26 Aug 2016 00:00:00 +0530 Thu, 26 Apr 2018 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199904 The Tribunal set aside the service tax demand on the appellant for Goods Transport Agency service related to coal transportation due to the absence of consignment notes issued by transporters, following precedent that without such notes, service tax liability does not apply under the GTA service category. The appellant's appeal was allowed, emphasizing the significance of consignment notes in determining service tax liability. Case-Laws Service Tax Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199904