Classification of services - GTA services or not - cartage ...

Case Laws Service Tax

July 27, 2021

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 consignment note is a negotiable instrument and the transporter is bound to deliver the goods to bonafide holder of title, as mentioned in the consignment note. Such element of ‘consignment note’ are absent in the ‘carting Challan’. - AT

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Classification of services - GTA services or not - cartage ...

Case Laws Service Tax

July 27, 2021

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