https://www.taxtmi.com/caselaws?id=752942 CESTAT Bangalore held that appellant was not liable for service tax under GTA service provisions despite hiring vehicles through contracts for transporting PSC poles. The tribunal found that merely hiring vehicles for goods transportation does not constitute a Goods Transport Agency. Key factors included absence of consignment notes and submission of fortnightly waybills to consignees for transport charge collection. The tribunal concluded appellant could not be considered a GTA and therefore was not liable for service tax, setting aside the impugned order and allowing the appeal. en-us Mon, 20 May 2024 00:00:00 +0530 Wed, 22 May 2024 06:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752942 CESTAT Bangalore held that appellant was not liable for service tax under GTA service provisions despite hiring vehicles through contracts for transporting PSC poles. The tribunal found that merely hiring vehicles for goods transportation does not constitute a Goods Transport Agency. Key factors included absence of consignment notes and submission of fortnightly waybills to consignees for transport charge collection. The tribunal concluded appellant could not be considered a GTA and therefore was not liable for service tax, setting aside the impugned order and allowing the appeal. Case-Laws Service Tax Mon, 20 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752942