Threshing of Tobacco Leaves Not Taxable Under Business Auxiliary Service; CESTAT Quashes GTA Demand for Want of Consignment Note

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Threshing of Tobacco Leaves Not Taxable Under Business Auxiliary Service; CESTAT Quashes GTA Demand for Want of Consignment Note

Indirect Taxes

Published on

28/01/2026

By Mariya Paliwala

Threshing of Tobacco Leaves Not Taxable Under Business Auxiliary Service; CESTAT Quashes GTA Demand for Want of Consignment Note

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The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside the service tax demand raised on tobacco threshing charges and freight payments made to truck operators, holding that the levy under both Business Auxiliary Service (BAS) and Goods Transport Agency (GTA) categories was unsustainable in law. The bench of…

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Mariya Paliwala https://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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Tobacco Leaves

Threshing of Tobacco Leaves Not Taxable Under Business Auxiliary Service; CESTAT Quashes GTA Demand for Want of Consignment Note

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