https://www.taxtmi.com/highlights?id=72179 Non-payment of Service tax - RCM - GTA Service or not - the demand has been raised upon the appellant alleging that they are the recipient of services of goods transport agency services provided by the CHA. Admittedly, the appellant has not been issued a consignment note. - the demand cannot be sustained if no consignment note has been issued to the service recipient - AT en-us Sat, 23 Sep 2023 08:39:06 +0530 Sat, 23 Sep 2023 08:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72179 Non-payment of Service tax - RCM - GTA Service or not - the demand has been raised upon the appellant alleging that they are the recipient of services of goods transport agency services provided by the CHA. Admittedly, the appellant has not been issued a consignment note. - the demand cannot be sustained if no consignment note has been issued to the service recipient - AT Highlights Service Tax Sat, 23 Sep 2023 08:39:06 +0530 https://www.taxtmi.com/highlights?id=72179