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HomeIndirect TaxesService Tax Liability Under GTA Services Can’t Arise In Absence Of Consignment...

Service Tax Liability Under GTA Services Can’t Arise In Absence Of Consignment Note: CESTAT

Indirect Taxes

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By Mariya Paliwala
CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has held that the service tax liability under Goods Transport Agency (GTA) services cannot arise in the absence of a consignment note, a mandatory requirement under the law.  The Bench of Angad Prasad (Judicial Member) and A.K. Jyotishi (Technical Member) has set aside a…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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