https://www.taxtmi.com/caselaws?id=757142 CESTAT Ahmedabad held that transportation services without consignment notes cannot be classified as GTA services under reverse charge mechanism. The appellant received transportation services for building materials, but transporters failed to issue consignment notes and in some cases billed for material supply rather than transportation. Following precedents from Vedanta Limited and AIMS Industries cases, the tribunal ruled that absence of consignment notes prevents classification as GTA service liable for service tax. The demand was unsustainable, impugned order set aside, and appeal allowed. en-us Wed, 14 Aug 2024 00:00:00 +0530 Fri, 16 Aug 2024 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757142 CESTAT Ahmedabad held that transportation services without consignment notes cannot be classified as GTA services under reverse charge mechanism. The appellant received transportation services for building materials, but transporters failed to issue consignment notes and in some cases billed for material supply rather than transportation. Following precedents from Vedanta Limited and AIMS Industries cases, the tribunal ruled that absence of consignment notes prevents classification as GTA service liable for service tax. The demand was unsustainable, impugned order set aside, and appeal allowed. Case-Laws Central Excise Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757142