Home Highlights June 2014 Year 2014 This

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1. GTA Service - appellant hired trucks owned by other persons on annual contract basis for transport of Readymix Concrete - the activity would not fall within the GTA Services.

2. Classification of services - GTA services - person unregistered with GST, providing road transport services by his own truck - issuance of E-way bill - consignment note'...

3. CENVAT credit - input services or not - GTA - Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises...

4. CENVAT Credit - input services - Goods Transport Agency (GTA) services - outward transportation - The ‘place of removal’ is the premises of the buyer, not the factory...

5. GTA - transportation of goods - whether sale is not mandatory in relation to the word “goods” for purpose of levy of service tax? - The Tribunal determined that the...

6. Levy of service tax - GTA - In some of the cases the appellant transported the good by road without issuance of the consignment note, the said activity prior to June...

7. Classification of service - Supply of services including transportation, packing, loading, unloading & unpacking - GTA service or not - transport of goods by road - The...

8. Levy of Service tax - GTA Services - Mega exemption - It makes clear that tax liability under this heading does not arise against the individual person who owns the...

9. Classification of services - GTA Services or not (SAC 996791) - sub-contractor - The Appellant is simply hiring out their transport vehicles to M/s. Posco ISDC Pvt. Ltd....

10. Cenvat credit - Cryogenic Tank - capital goods - These cryogenic tanks containing liquefied gases were mounted on goods transport vehicles belonging to GTA who...

11. The Advance Ruling Authority addressed the issue of GST levy on services provided by individual truck owners for transporting raw materials and finished goods. The...

12. The ruling pertains to the exemption from GST on pure services provided by a Goods Transport Agency (GTA) to an unregistered foreign entity. The applicant, a...

13. Classification of services - Goods Transport Agency Services or not - The appellant was not issuing any consignment note which is an essential requirement for...

14. Hiring of vehicle to another GTA - there is no provision in the law barring person being a GTA from renting the vehicle to another GTA - the services provided as a GTA...

15. Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice...