https://www.taxtmi.com/caselaws?id=294743 Issuance of a consignment note is a mandatory ingredient for constituting a Goods Transport Agency; without it, transport contractors carrying goods by road do not fall within goods transport agency service. The statutory scheme therefore does not fasten service tax on the recipient under reverse charge mechanism where the transporter merely carries goods without issuing a consignment note, even if the service is otherwise transportation of goods. The Tribunal followed its earlier view on this point and distinguished the Supreme Court decision relied upon by Revenue as not deciding the mandatory nature of the consignment note requirement. en-us Tue, 23 Jul 2019 00:00:00 +0530 Wed, 23 Feb 2022 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294743 Issuance of a consignment note is a mandatory ingredient for constituting a Goods Transport Agency; without it, transport contractors carrying goods by road do not fall within goods transport agency service. The statutory scheme therefore does not fasten service tax on the recipient under reverse charge mechanism where the transporter merely carries goods without issuing a consignment note, even if the service is otherwise transportation of goods. The Tribunal followed its earlier view on this point and distinguished the Supreme Court decision relied upon by Revenue as not deciding the mandatory nature of the consignment note requirement. Case-Laws Service Tax Tue, 23 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294743