Service Tax can’t be levied on GTA Services if Consignment Notes are not issued: CESTAT [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the service tax cannot be levied on ‘Goods transport agency’ services if consignment notes are not issued. The department, after inquiry found that the appellant failed to pay service tax on ‘goods and transport agency services.’. The department was of the […]
http://dlvr.it/SJ3ncd