Truck Owner Exempted from Service Tax Due to Absence of Consignment Note, Tribunal Rules Favorably for Appellant.

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....Levy of service tax - GTA Service - Consignment Note not issued - The appellant claims exemption from service tax under the negative list, asserting that as the owner of the truck providing transportation services, they do not fall under the category of GTA services. - The Tribunal held that the appellant is not liable to pay the proposed service tax.....