Individual Truck Owners' Debit Notes Not Consignment Notes u/r 4B; No Service Tax Liability for Appellant.

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....Goods Transport Agency service (GTA) - There is no dispute in the facts of the present case that the individual truck owners do not issue any consignment notes. The debit notes issued by the appellant indicating the freight payable cannot be considered as a consignment note as per Rule 4B ibid. - No service tax liability.....