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Tribunal Rules Services Not GTA Without Consignment Notes, Service Tax Demand Overturned.
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....Classification of services - Goods Transport Agency Services or not - The appellant was not issuing any consignment note which is an essential requirement for classification of their services under the category of GTA - The Tribunal held that, this fact about not issuance of consignment note is not disputed by the revenue that being so the services provided by the appellant cannot be classifiable under the category of GTA services for making the demand of service tax. - Demand set aside.....