Levy of Service Tax - amount of freight paid by them to tractor ...

Service Tax Not Applicable on Freight for Tractor Trolleys Without Consignment Note Issuance.

January 17, 2024

Case Laws Service Tax AT

Levy of Service Tax - amount of freight paid by them to tractor trolley owners - in case transportation made by vehicle operator (in the present case tractor trolley owners) and no consignment note was issued, the service cannot be held as goods transport agency service liable to Service Tax. - AT

View Source

← Previous Next →

Levy of Service Tax - amount of freight paid by them to tractor ...

Service Tax Not Applicable on Freight for Tractor Trolleys Without Consignment Note Issuance.

January 17, 2024

Case Laws Service Tax AT

You may also like:

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

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

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...

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...

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

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...

Service tax liability assessed on various services provided/received by the appellant. Regarding director sitting fees, demand upheld along with interest, no penalty...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

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...

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...

Liability of tax - freight / GTA - As the appellants were not required to issue consignment note as per Rule 4(B) of the STR, 1994, they are not liable to pay service tax

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...

Exempt supply/Non-GST supply - Transportation by own vehicles on the basis of Invoice(s) and E-way Bill without issuing the consignment note by the Appellant Transporter...

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

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...

Quick Updates: