https://www.taxtmi.com/caselaws?id=362716 The Tribunal ruled in favor of the appellants, holding that the absence of consignment notes from individual transporters meant the services availed did not qualify as Goods Transport Agency services under the Finance Act. The Tribunal emphasized that vouchers provided by the appellants, termed as "lorry running details," did not meet the criteria of consignment notes. Consequently, the demand for service tax on freight charges without consignment notes was deemed unsustainable, leading to the appeal being allowed with consequential reliefs. en-us Mon, 25 Jun 2018 00:00:00 +0530 Mon, 02 Jul 2018 11:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362716 The Tribunal ruled in favor of the appellants, holding that the absence of consignment notes from individual transporters meant the services availed did not qualify as Goods Transport Agency services under the Finance Act. The Tribunal emphasized that vouchers provided by the appellants, termed as "lorry running details," did not meet the criteria of consignment notes. Consequently, the demand for service tax on freight charges without consignment notes was deemed unsustainable, leading to the appeal being allowed with consequential reliefs. Case-Laws Service Tax Mon, 25 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362716