https://www.taxtmi.com/caselaws?id=363815 A goods transport activity qualifies as a Goods Transport Agency service only where a consignment note, lorry receipt or similar document is issued; transport under documents issued by a nominated consignor, without such a note, does not satisfy that statutory element and falls outside the taxable GTA category. Where freight is carried under a specified statutory arrangement, service tax liability does not rest on the transporter but on the person designated as liable to pay freight. On that reasoning, the demand and penalties could not be sustained and consequential relief followed. en-us Fri, 08 Jun 2018 00:00:00 +0530 Thu, 19 Jul 2018 06:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363815 A goods transport activity qualifies as a Goods Transport Agency service only where a consignment note, lorry receipt or similar document is issued; transport under documents issued by a nominated consignor, without such a note, does not satisfy that statutory element and falls outside the taxable GTA category. Where freight is carried under a specified statutory arrangement, service tax liability does not rest on the transporter but on the person designated as liable to pay freight. On that reasoning, the demand and penalties could not be sustained and consequential relief followed. Case-Laws Service Tax Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363815