2024 (9) TMI 63

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....rdik Modh, Advocate for the Appellant Shri Sanjay Kumar Superintendent (AR) for the Respondent ORDER The issue involved in the present case is that whether the appellant is liable to pay service tax under the category of GTA even though the transportation service had been provided by the truck owner and /or by transport operator and did not issue the consignment notes. 2. Shri Hardik Modh, Lea....

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....se Pune Ill - 2016 (9) TMI 736 -CESTAT Mumbai * M/s. Vaishnav Marbles Private Limited, M/s. Lalit Marmo & Granites Pvt. Ltd. And M/s. Sai Nath Natural Stones Pvt. Ltd. Versus Commissioner of Central Excise and Central Goods and Service Tax, Udaipur (Rajasthan) - 2024 (5) TMI 274 - CESTAT New Delhi * M/s. White and White Minerals Pvt. Ltd. Versus Commissioner of Central Goods & Servic....

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....f Rs. 2,86,279/- and the date of show cause notice is 30.07.2015. Thus, the show cause notice has invoked the extended period. We find that the issue involved is based on the interpretation of taxability under GTA service. In various judgments it has been held that where the consignment note has not been issued, the service cannot be categorized under GTA. Therefore, in our considered view the app....