https://www.taxtmi.com/caselaws?id=775006 The CESTAT Kolkata ruled in favor of a sole proprietorship transportation business challenged for service tax liability. The appellant operated trucks for transporting materials but did not issue consignment notes. The tribunal held that without issuing consignment notes, the appellant could not be classified as a "Goods Transport Agency" under the Finance Act, 1994. Therefore, their transportation services fell under the Negative List provisions of Section 66D, exempting them from service tax obligations. The tribunal found that service tax liability for transportation services only applies when rendered by a Goods Transport Agency that issues consignment notes. Consequently, the service tax demand, interest, and penalties imposed were deemed unsustainable. The impugned order was set aside and the appeal was allowed. en-us Mon, 14 Jul 2025 00:00:00 +0530 Fri, 18 Jul 2025 08:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775006 The CESTAT Kolkata ruled in favor of a sole proprietorship transportation business challenged for service tax liability. The appellant operated trucks for transporting materials but did not issue consignment notes. The tribunal held that without issuing consignment notes, the appellant could not be classified as a "Goods Transport Agency" under the Finance Act, 1994. Therefore, their transportation services fell under the Negative List provisions of Section 66D, exempting them from service tax obligations. The tribunal found that service tax liability for transportation services only applies when rendered by a Goods Transport Agency that issues consignment notes. Consequently, the service tax demand, interest, and penalties imposed were deemed unsustainable. The impugned order was set aside and the appeal was allowed. Case-Laws Service Tax Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775006