https://www.taxtmi.com/caselaws?id=782680 CESTAT (Hyd) allowed the appeal, holding that service tax under GTA could not be levied where the appellant availed transport services from individual truck owners/GTOs without issuance of consignment notes. In the absence of consignment notes, the activity did not qualify as "GTA service" and fell within the negative list under Section 66D(p)(i) of the Finance Act, 1994. Following settled precedent that no GTA service exists without consignment notes, the Tribunal set aside the entire demand of service tax, interest, and penalty raised on the appellant. en-us Fri, 28 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782680 CESTAT (Hyd) allowed the appeal, holding that service tax under GTA could not be levied where the appellant availed transport services from individual truck owners/GTOs without issuance of consignment notes. In the absence of consignment notes, the activity did not qualify as "GTA service" and fell within the negative list under Section 66D(p)(i) of the Finance Act, 1994. Following settled precedent that no GTA service exists without consignment notes, the Tribunal set aside the entire demand of service tax, interest, and penalty raised on the appellant. Case-Laws Service Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782680