Home Highlights June 2011 Year 2011 This

You may also like:

1. Classification of supply - GTA Service - Sub-contracting activity - one consignment note issued by the contractor and second consignment note issued by the...

2. GTA service or not - The adjudicating authority while declining the transportation activity as a GTA service has held that since there is no consignment note, the same...

3. Liability of GST - person liable to pay GST for transportation of goods - As per GST scheme of law, consignment note issuance, by whatever name called, is mandatory for...

4. Classification of services - GTA services or not - cartage Challan - Such carting Challan is not equivalent to a consignment note which is issued by the transporter. The...

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

6. 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...

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

8. Liability of service tax - GTA Service - monthly bills cannot be equated with the term "consignment notes" - where no consignment note is issued by the GTA, demand...

9. Short computation of TCS - Period of limitation for submission of Form 27C - the claim of the ld. Counsel for the assessee that there is no time limit prescribed for...

10. 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...

11. Goods Transport Agency service (GTA) - There is no dispute in the facts of the present case that the individual truck owners do not issue any consignment notes. The...

12. Non-payment of Service tax - RCM - GTA Service or not - the demand has been raised upon the appellant alleging that they are the recipient of services of goods transport...

13. GTA service - reverse charge mechanism - transporting companies have only raised invoices for transportation of cement clinkers as per the contract which did not satisfy...

14. Goods transport agency service (GTA) - As per definition of goods transport agency in section 65(50b) of Finance Act, 1994, an essential characteristic of provider of...

15. GTA Service - Declaration by the Goods Transport Agency in the consignment note has not been made so as to comply with the two conditions of Notification No. 32/2004- ST...