https://www.taxtmi.com/caselaws?id=427490 The Tribunal upheld the decision of the Ld. Commissioner to set aside the Service Tax demand on transportation services under 'GTA Services' due to the non-issuance of consignment notes by transporters. Citing legal precedents emphasizing the necessity of consignment notes, the Tribunal rejected Revenue's appeals and disposed of Cross Objections, affirming the importance of consignment notes in determining the taxability of such services. Consequently, the demand for Service Tax, interest, and penalty was set aside in favor of the Respondent, M/s. Bharat Coking Coal Limited. en-us Wed, 17 Aug 2022 00:00:00 +0530 Sat, 10 Sep 2022 07:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427490 The Tribunal upheld the decision of the Ld. Commissioner to set aside the Service Tax demand on transportation services under 'GTA Services' due to the non-issuance of consignment notes by transporters. Citing legal precedents emphasizing the necessity of consignment notes, the Tribunal rejected Revenue's appeals and disposed of Cross Objections, affirming the importance of consignment notes in determining the taxability of such services. Consequently, the demand for Service Tax, interest, and penalty was set aside in favor of the Respondent, M/s. Bharat Coking Coal Limited. Case-Laws Service Tax Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427490