Service Tax Demand Dismissed: Transport by Individual Operators Excluded from "Goods Transport Agency" Definition.

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....The demand of service tax set aside on the ground that the transport services were rendered by the individual truck or transport operators and therefore no consignment note was issued and as a result, the same would not fall within the scope of the definition of “Goods Transport Agency” as given in section 65(50 b) of the Finance Act, 1994 - AT....