https://www.taxtmi.com/caselaws?id=761223 CESTAT Ahmedabad ruled in favor of appellant regarding service tax liability under reverse charge mechanism for goods transport agency services. The tribunal held that monthly bills issued by truck owners cannot be treated as consignment notes, as they lack required information and are not issued per consignment. Commissioner (Appeals) incorrectly equated monthly bills with consignment notes. Since no proper consignment notes were issued for transport services, the service tax demand under GTA provisions was unsustainable. Appeal allowed, demand set aside. en-us Tue, 05 Nov 2024 00:00:00 +0530 Wed, 06 Nov 2024 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761223 CESTAT Ahmedabad ruled in favor of appellant regarding service tax liability under reverse charge mechanism for goods transport agency services. The tribunal held that monthly bills issued by truck owners cannot be treated as consignment notes, as they lack required information and are not issued per consignment. Commissioner (Appeals) incorrectly equated monthly bills with consignment notes. Since no proper consignment notes were issued for transport services, the service tax demand under GTA provisions was unsustainable. Appeal allowed, demand set aside. Case-Laws Service Tax Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761223