https://www.taxtmi.com/caselaws?id=449350 CESTAT Allahabad held that transportation services cannot be classified as Goods Transport Agency (GTA) services without issuing consignment notes. The appellant transported food grains from godowns to PDS shops under contracts but did not issue consignment notes, which is an essential requirement for GTA classification. The adjudicating authority incorrectly treated other documents as consignment notes. Following precedent from Ramco Cements Limited, CESTAT ruled that without consignment notes, the services cannot attract service tax under GTA category. The impugned order was set aside and appeal allowed. en-us Thu, 08 Feb 2024 00:00:00 +0530 Sat, 10 Feb 2024 06:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449350 CESTAT Allahabad held that transportation services cannot be classified as Goods Transport Agency (GTA) services without issuing consignment notes. The appellant transported food grains from godowns to PDS shops under contracts but did not issue consignment notes, which is an essential requirement for GTA classification. The adjudicating authority incorrectly treated other documents as consignment notes. Following precedent from Ramco Cements Limited, CESTAT ruled that without consignment notes, the services cannot attract service tax under GTA category. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449350