Service Tax Demand for GTA Services Overturned; Individual Transporters Without Consignment Notes Not Liable u/s 65(105)(zzp.

Service tax demand – Reverse charge on GTA - prima facie individual transporters did not issue any consignment note for transportation of the goods cannot be called Goods Transport Agencies - appellant not liable to pay any amount of service tax under the head GTA service under Section 65(105)(zzp) - stay granted - AT .....

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