Levy of Service tax - GTA service or not - hiring tankers on monthly basis - no consignment notes issued...

Levy of Service tax - GTA service or not - hiring tankers on monthly basis - no consignment notes issued - the transporter is taking the entire responsibility of the goods for the route and transporter is not issuing any LRs for the purpose of these goods. The appellants are issuing delivery challans. - No service tax liability - AT .....

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