GTA service or not - The adjudicating authority while declining ...

Case Laws Service Tax

January 20, 2024

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 cannot be held to be the GTA service. - No doubt in terms of Rule 4B of Service Tax Rule, 1994, issuance of consignment note to the recipient of service is mandatory. But in the present case, apparently and admittedly, there were issued transit slips having all such details as were to be mentioned in the consignment note. Hence just because the receipts/notes had a different nomenclature, it cannot be held that there was no consignment note. - AT

View Source

← Previous Next →

GTA service or not - The adjudicating authority while declining ...

Case Laws Service Tax

January 20, 2024

You may also like:

Exemption from service tax - providing transportation of agricultural produce - De-novo order passed by the adjudicating authority during the pendency of the appeal -...

Cargo Handling Service - Composite services of shifting/transportation of materials - GTA Services - loading and unloading is ancillary to the main activity - prima...

GTA - transportation services rendered by other transporters as sub-contractors - Consignment note' for the transportation service, it is held that the Appellant is not...

Classification of services - supply of tangible goods service or GTA service - providing of transit mixers for transportation of Ready Mix Concrete (RMC) by the...

GTA Service - Mere transportation of goods by motor vehicles is not service provided by GTA and that as required under Rule 4B of Service Tax Rules, if consignment note...

Classification - GTA service or Site formation and clearance, excavation - There is no evidence before us to show that transportation activity was the predominant...

Service tax would not be chargeable on the amount charged for transportation, as even if this transportation within the mines is treated as GTA service provided by the...

Classification of services - leaning Activity Services or not - rendering the services of “Evacuation of Ash from ash ponds and nuisance-free transportation and disposal...

Cenvat Credit - input services - GTA services - outward transportation beyond the place of removal appeared - let the matter be decided by competent authority - HC

Classification of service - Supply of services including transportation, packing, loading, unloading & unpacking - GTA service or not - transport of goods by road - The...

Classification of services - work contract for transportation of coal from mining area - the activity of loading/ unloading mechanically or otherwise is in our view, is...

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

Cenvat Credit on GTA services for outward transportation charges - cenvat credit of the service tax paid on the outward transportation is eligible and allowed - AT

Cargo Handling or (GTA) service - In any transportation, loading and unloading is incidental and, therefore, the predominant and essential nature of service is...

Levy of penalty u/s 78 of FA - Non-payment of Service Tax - Cargo Handling Services or mining services - the Supreme Court held that the activity would appropriately be...

Quick Updates: