https://www.taxtmi.com/caselaws?id=424073 Service tax liability under reverse charge arose only if the transporter qualified as a Goods Transport Agency and issued a consignment note. As the transporters had not issued consignment notes, the movement of sugarcane was treated as simple transport rather than GTA service, so the sugar mill could not be fastened with tax as the recipient. The service tax demand was therefore unsustainable. en-us Thu, 09 Jun 2022 00:00:00 +0530 Wed, 22 Jun 2022 07:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424073 Service tax liability under reverse charge arose only if the transporter qualified as a Goods Transport Agency and issued a consignment note. As the transporters had not issued consignment notes, the movement of sugarcane was treated as simple transport rather than GTA service, so the sugar mill could not be fastened with tax as the recipient. The service tax demand was therefore unsustainable. Case-Laws Service Tax Thu, 09 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424073