2017 (9) TMI 1495

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.... Sh. Gnaneswar, (AR) for the Respondent ORDER [Order Per : M.V. Ravindran] 1. This appeal is filed against Order-in-Appeal No. 21/2006 (H-II) S.TAX dated 17.11.2006. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding demand of service tax on the appellant for the services rendered i.e. GTA services. 4. As per the ag....

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....irst appellate authority's order also does not indicate any amount of the tax liability due from the appellant. 7. Be that as it may, we find that the services which have been entered into by the appellant cannot be termed as GTA services for more than one reason. 8. Firstly, appellant is not providing any GTA services, but he is in the activity of disposing the bio-medical waste. 9. ....

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....ellant had issued slips with a view to keep the track of the goods for onwards transportation. We have perused one such slip which is issued at the loading point. The serial numbered form contained certain details like weight, date, etc. The admitted fact is that the consignor and consignee are one and the same and transporter of goods is not issuing any consignment note. In such a situation, the ....

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....ed goods transport agency a person should fulfill two conditions, namely, he should provide service in relation to transport of goods by road and issue consignment note, by whatever name called. In the present case, admittedly, no consignment note was issued by the goods transporter. The original authority held that the slip/challans issued for monitoring purposes by the appellant (receiver of ser....