https://www.taxtmi.com/highlights?id=58936 Classification of services - GTA services or not - cartage Challan - Such carting Challan is not equivalent to a consignment note which is issued by the transporter. The consignment note is a negotiable instrument and the transporter is bound to deliver the goods to bonafide holder of title, as mentioned in the consignment note. Such element of ‘consignment note’ are absent in the ‘carting Challan’. - AT en-us Tue, 27 Jul 2021 15:59:33 +0530 Tue, 27 Jul 2021 15:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58936 Classification of services - GTA services or not - cartage Challan - Such carting Challan is not equivalent to a consignment note which is issued by the transporter. The consignment note is a negotiable instrument and the transporter is bound to deliver the goods to bonafide holder of title, as mentioned in the consignment note. Such element of ‘consignment note’ are absent in the ‘carting Challan’. - AT Highlights Service Tax Tue, 27 Jul 2021 15:59:33 +0530 https://www.taxtmi.com/highlights?id=58936