2024 (7) TMI 186

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....A , MEMBER ( JUDICIAL ) And HON'BLE MS. HEMAMBIKA R. PRIYA , MEMBER ( TECHNICAL ) Shri Bipin Garg and Ms. J. Kainaat , Advocates for the appellant Shri S. K. Ray , Autorised Representative for the respondent ORDER BINU TAMTA : 1. The present appeals have been filed challenging the order-inappeal No.1049-1052(CRM)ST/JDR/2018 dated 20.09.2018 holding that the appellants are liable to pay ser....

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..../ST/A/55719-55721/2024-ST (DB) dated 30.04.2024, which covered the earlier period in dispute and also referred to the various decisions of the Coordinate Benches, especially the recent decision of Ahmedabad Bench in Chartered Logistics Ltd. Vs. CCE 2024 (16 Centax 473 (T-Ahmd.) dated 19.07.2023 , which dealt with the issue under consideration with reference to the post negative era and referring t....

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....tation of goods services to M/s FCPL. Appellant have not issued any consignment notes. M/s FCPL issued consignment notes/LRs to consignee/consignor of goods. In such circumstance Appellant is not qualified under the Goods Transport Agency as per the above definition of GTA. Services of transportation of goods by a person other than GTA are clearly exempt under Section 66D (P)(i)(A) of the Finance ....