https://www.taxtmi.com/caselaws?id=448322 CESTAT Ahmedabad held that freight payments to tractor trolley owners for transporting gas cylinders without issuing LR/consignment notes do not constitute taxable goods transport agency (GTA) services. The tribunal found that individual tractor trolley owners provided transportation directly, not through a transport agency, and essential GTA criteria were unfulfilled. Following precedent from LAKSHMINARAYANA MINING CO. case, the tribunal ruled such services fall outside GTA definition and are not liable for service tax. The impugned order was set aside and appeal allowed. en-us Fri, 22 Sep 2023 00:00:00 +0530 Wed, 17 Jan 2024 08:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448322 CESTAT Ahmedabad held that freight payments to tractor trolley owners for transporting gas cylinders without issuing LR/consignment notes do not constitute taxable goods transport agency (GTA) services. The tribunal found that individual tractor trolley owners provided transportation directly, not through a transport agency, and essential GTA criteria were unfulfilled. Following precedent from LAKSHMINARAYANA MINING CO. case, the tribunal ruled such services fall outside GTA definition and are not liable for service tax. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448322