https://www.taxtmi.com/caselaws?id=450101 CESTAT NEW DELHI held that service tax demand under GTA services cannot be sustained without issuance of consignment note. The appellant, operating petrol pump and providing transportation services for petroleum products, had not issued any consignment notes. Tribunal established that consignment note is mandatory prerequisite for GTA service taxability, citing precedents from CESTAT MUMBAI and KOLKATA. Additionally, service receiver had already discharged service tax liability monthly as required under Finance Act provisions. Consequently, demand of Rs. 1,69,003 with interest and penalty was dropped, impugned order set aside, and appeal allowed. en-us Tue, 27 Feb 2024 00:00:00 +0530 Wed, 28 Feb 2024 08:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450101 CESTAT NEW DELHI held that service tax demand under GTA services cannot be sustained without issuance of consignment note. The appellant, operating petrol pump and providing transportation services for petroleum products, had not issued any consignment notes. Tribunal established that consignment note is mandatory prerequisite for GTA service taxability, citing precedents from CESTAT MUMBAI and KOLKATA. Additionally, service receiver had already discharged service tax liability monthly as required under Finance Act provisions. Consequently, demand of Rs. 1,69,003 with interest and penalty was dropped, impugned order set aside, and appeal allowed. Case-Laws Service Tax Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450101