https://www.taxtmi.com/caselaws?id=398713 Service tax under the goods transport agency regime was examined for transportation of marble blocks by individual truck owners where no consignment note was issued. The decisive point was that, without a consignment note, the transport arrangement did not satisfy the statutory requirements of GTA service, so reverse charge could not be used as the charging basis to impose liability on the recipients. On that footing, service tax was not payable on the impugned transportation activity and the demand could not be sustained. en-us Fri, 24 Jan 2020 00:00:00 +0530 Wed, 23 Sep 2020 08:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398713 Service tax under the goods transport agency regime was examined for transportation of marble blocks by individual truck owners where no consignment note was issued. The decisive point was that, without a consignment note, the transport arrangement did not satisfy the statutory requirements of GTA service, so reverse charge could not be used as the charging basis to impose liability on the recipients. On that footing, service tax was not payable on the impugned transportation activity and the demand could not be sustained. Case-Laws Service Tax Fri, 24 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398713