2019 (5) TMI 1407

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...., Superintendent (AR) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that appellant are engaged in the manufacture of unbranded chewing tobacco. They have obtained service tax registration under Goods Transport Agency category. The audit observed that appellant had provided service in respect of GTA by road to the clients for sending consignments to the consignor and colle....

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....oods Transport Agency who issued any consignment notes. Therefore, demand under GTA service is not tenable. He placed reliance on the following judgments:- (a) Jaikumar Fuichand Ajmera - 2017 (48) STR 52 (Tri. Mum.) (b) Chattisgarh State Co-operative Mkg. Federation Limited - 2019 (22) GSTL 265 (Tri. Del.) (c) Lakshminarayana Mining Company - 2009 (16) STR 691 (Tri. Bang.) (d) Bellary ....