2023 (7) TMI 1619

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....Jyotishi, Member (Technical) For the Appellant : Shri C.S. Srinivas, Advocate For the Respondent : Shri Chittaranjan Wagh Prakash, AR ORDER [Per: ANIL CHOUDHARY] Heard the parties. The issue involved in this Appeal is whether the Appellant is liable to pay Service Tax under Reverse Charge Mechanism (RCM) on the allegation that they have received Goods Transport Agency (GTA) service.....

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....t fall in the definition of GTA which is defined as - GTA means any commercial concern which provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 4. Heard the parties. Upon considering the facts and circumstances and upon perusing the records, we find that there is no finding to the contrary by the Adjudicating Authority that the servi....