Levy of service tax - GTA - In some of the cases the appellant ...

Appellant's Road Transport Without Consignment Notes and Vehicle Rentals Exempt from Service Tax under Notifications 1/2009-ST and 21/2012-ST.

March 21, 2022

Case Laws     Service Tax     AT

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 2012 was not classifiable under category of services as no consignment note was issued and it is prime requirement to demand service tax under the category of good transport agency service. Further, the appellant has hired out vehicles to other GTA service providers, who have issued consignment notes to their clients. Such activity of the appellant was also exempt under notification no. 1/2009-ST dated 5.1.2009 for the period prior to 30.6.2012 and exempt under notification no. 21/2012-ST dated 20.6.2012 for the period post July 2012. - AT

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