https://www.taxtmi.com/caselaws?id=768267 CESTAT Kolkata ruled that appellant was not liable to pay Service Tax on freight charges for locally hired vehicles under reverse charge mechanism for GTA services. The tribunal held that liability under Notification No. 35/2004-S.T. arises only when transportation services are received from goods transport agencies issuing consignment notes. Since local vehicle providers did not issue consignment notes, they could not be considered GTAs under Section 65(50b) of Finance Act, 1994. Consequently, no Service Tax liability existed for period 2004-05 to 2008-09. Penalties under Sections 77 and 78 were also set aside as unsustainable. The impugned order was set aside and appeal allowed. en-us Tue, 25 Mar 2025 00:00:00 +0530 Fri, 04 Apr 2025 07:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768267 CESTAT Kolkata ruled that appellant was not liable to pay Service Tax on freight charges for locally hired vehicles under reverse charge mechanism for GTA services. The tribunal held that liability under Notification No. 35/2004-S.T. arises only when transportation services are received from goods transport agencies issuing consignment notes. Since local vehicle providers did not issue consignment notes, they could not be considered GTAs under Section 65(50b) of Finance Act, 1994. Consequently, no Service Tax liability existed for period 2004-05 to 2008-09. Penalties under Sections 77 and 78 were also set aside as unsustainable. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768267