https://www.taxtmi.com/caselaws?id=768015 CESTAT Kolkata allowed the appeal, setting aside service tax demands under both business auxiliary services and GTA categories. The tribunal held that wire drawing from wire rod constitutes manufacturing, excluding it from business auxiliary services definition under Section 65(19). For GTA services, liability arises only when receiving services from agencies issuing consignment notes under Section 65(50b). Since local transporters hired by appellant did not issue consignment notes, they were not goods transport agencies, making service tax inapplicable under reverse charge mechanism. Consequently, interest and penalty demands were also set aside. en-us Thu, 27 Mar 2025 00:00:00 +0530 Sat, 29 Mar 2025 08:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768015 CESTAT Kolkata allowed the appeal, setting aside service tax demands under both business auxiliary services and GTA categories. The tribunal held that wire drawing from wire rod constitutes manufacturing, excluding it from business auxiliary services definition under Section 65(19). For GTA services, liability arises only when receiving services from agencies issuing consignment notes under Section 65(50b). Since local transporters hired by appellant did not issue consignment notes, they were not goods transport agencies, making service tax inapplicable under reverse charge mechanism. Consequently, interest and penalty demands were also set aside. Case-Laws Service Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768015