https://www.taxtmi.com/caselaws?id=369892 The appellant, a manufacturer of bulk drugs, contested liability for service tax on transportation charges for procuring husk, claiming exemption under notification No. 34/2004-ST. The dispute centered on whether individual truck owners fell under the Goods Transport Agency (GTA) definition. The Tribunal emphasized the need for consignment notes to ascertain tax liability and remanded the case for verification. Ultimately, the Tribunal sided with the appellant, stressing the importance of consignment notes in determining service tax liability, leading to the appeal being allowed by remand. en-us Fri, 02 Nov 2018 00:00:00 +0530 Mon, 05 Nov 2018 11:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369892 The appellant, a manufacturer of bulk drugs, contested liability for service tax on transportation charges for procuring husk, claiming exemption under notification No. 34/2004-ST. The dispute centered on whether individual truck owners fell under the Goods Transport Agency (GTA) definition. The Tribunal emphasized the need for consignment notes to ascertain tax liability and remanded the case for verification. Ultimately, the Tribunal sided with the appellant, stressing the importance of consignment notes in determining service tax liability, leading to the appeal being allowed by remand. Case-Laws Service Tax Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369892