https://www.taxtmi.com/caselaws?id=774148 CESTAT Kolkata held that a sole proprietorship operating a single truck without issuing consignment notes cannot be classified as a Goods Transport Agency (GTA). The services fall under the negative list under Section 66D of the Finance Act and are not taxable. Additionally, even if considered GTA services, the consignment values of Rs. 750 and Rs. 1400 were below the Rs. 1500 exemption limit, making them non-taxable. The service tax demand was set aside and appeal was allowed. en-us Thu, 03 Jul 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774148 CESTAT Kolkata held that a sole proprietorship operating a single truck without issuing consignment notes cannot be classified as a Goods Transport Agency (GTA). The services fall under the negative list under Section 66D of the Finance Act and are not taxable. Additionally, even if considered GTA services, the consignment values of Rs. 750 and Rs. 1400 were below the Rs. 1500 exemption limit, making them non-taxable. The service tax demand was set aside and appeal was allowed. Case-Laws Service Tax Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774148