https://www.taxtmi.com/caselaws?id=769882 CESTAT Bangalore held that service provider cannot be classified as Goods Transport Agency (GTA) without issuing consignment notes. The appellant's contract involved transfer of right to use vehicle rather than transportation service. Since essential GTA conditions were not met - providing transport service and issuing consignment notes - the service tax demand under reverse charge mechanism was unsustainable. The impugned order was set aside and appeal allowed. en-us Wed, 23 Apr 2025 00:00:00 +0530 Sat, 03 May 2025 08:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769882 CESTAT Bangalore held that service provider cannot be classified as Goods Transport Agency (GTA) without issuing consignment notes. The appellant's contract involved transfer of right to use vehicle rather than transportation service. Since essential GTA conditions were not met - providing transport service and issuing consignment notes - the service tax demand under reverse charge mechanism was unsustainable. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769882