https://www.taxtmi.com/caselaws?id=752221 CESTAT New Delhi ruled in favor of the appellant regarding service tax liability under Reverse Charge Mechanism for Goods Transport Agency services. The Tribunal held that without issuing consignment notes/LR, a service provider cannot be categorized as GTA for service tax purposes. Following established precedent from CESTAT Ahmedabad, the Tribunal determined that even if goods transportation services were provided, absence of consignment notes exempts the appellant from GTA service tax liability. The impugned order was set aside and appeal was allowed. en-us Tue, 30 Apr 2024 00:00:00 +0530 Sat, 04 May 2024 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752221 CESTAT New Delhi ruled in favor of the appellant regarding service tax liability under Reverse Charge Mechanism for Goods Transport Agency services. The Tribunal held that without issuing consignment notes/LR, a service provider cannot be categorized as GTA for service tax purposes. Following established precedent from CESTAT Ahmedabad, the Tribunal determined that even if goods transportation services were provided, absence of consignment notes exempts the appellant from GTA service tax liability. The impugned order was set aside and appeal was allowed. Case-Laws Service Tax Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752221