https://www.taxtmi.com/caselaws?id=760463 CESTAT Kolkata held that goods transport agency service tax liability on reverse charge basis cannot be imposed when no consignment note is issued by the transporter. The appellant transportation company did not issue consignment notes, only monitoring slips/challans for internal purposes. Following precedent in South Eastern Coal Fields Ltd., the Tribunal ruled that goods transport agency service requires both road transport provision and consignment note issuance. Without proper consignment documentation, the activity cannot be classified as goods transport agency service. The demand was set aside, penalties were removed, and extended limitation period was deemed inapplicable due to no suppression of facts and appellant's prior clarification request to the Department. Appeal allowed. en-us Wed, 04 Sep 2024 00:00:00 +0530 Mon, 21 Oct 2024 12:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760463 CESTAT Kolkata held that goods transport agency service tax liability on reverse charge basis cannot be imposed when no consignment note is issued by the transporter. The appellant transportation company did not issue consignment notes, only monitoring slips/challans for internal purposes. Following precedent in South Eastern Coal Fields Ltd., the Tribunal ruled that goods transport agency service requires both road transport provision and consignment note issuance. Without proper consignment documentation, the activity cannot be classified as goods transport agency service. The demand was set aside, penalties were removed, and extended limitation period was deemed inapplicable due to no suppression of facts and appellant's prior clarification request to the Department. Appeal allowed. Case-Laws Service Tax Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760463