https://www.taxtmi.com/caselaws?id=448490 CESTAT New Delhi held that transport services rendered by individual truck operators without issuing consignment notes cannot be classified as GTA services under section 65(50b) of Finance Act, 1994. The tribunal followed Division Bench precedents establishing that absence of consignment notes precludes GTA service classification. Revenue's service tax demand under Goods Transport Agency category was unsustainable as goods were transported locally from mines to factory over short distances without consignment notes. The impugned order was set aside and appeal allowed. en-us Thu, 18 Jan 2024 00:00:00 +0530 Sat, 20 Jan 2024 08:22:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448490 CESTAT New Delhi held that transport services rendered by individual truck operators without issuing consignment notes cannot be classified as GTA services under section 65(50b) of Finance Act, 1994. The tribunal followed Division Bench precedents establishing that absence of consignment notes precludes GTA service classification. Revenue's service tax demand under Goods Transport Agency category was unsustainable as goods were transported locally from mines to factory over short distances without consignment notes. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448490