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

2. Taxability of GTA service - consignment note was not issued - tax liability under Goods Transport Agency service cannot be sustained against the appellant. - AT

3. GTA service - mining of coal in various coal fields - recipient of service - reverse charge mechanism - as no consignment note as generally understood or delineated in...

4. Short payment of service tax on GTA services under reverse charge mechanism, reimbursement of expenses not liable to service tax. Appellant providing GTA services,...

5. 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...

6. 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...

7. Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which...

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

9. 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...

10. Taxability of services provided without issuance of 'consignment note' under 'goods transport agency' service category on reverse charge basis was examined. It was held...

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

12. 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...

13. 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...

14. 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...

15. 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...