Service Tax Demand for GTA Services Overturned; Individual Transporters Without Consignment Notes Not Liable u/s 65(105)(zzp.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Service tax demand – Reverse charge on GTA - prima facie individual transporters did not issue any consignment note for transportation of the goods cannot be called Goods Transport Agencies - appellant not liable to pay any amount of service tax under the head GTA service under Section 65(105)(zzp) - stay granted - AT....