No service tax on transportation of articles which are not goods as per Sales of Goods Act
Last updated: 08 August 2023
Court :
CESTAT, Ahmedabad
Brief :
The CESTAT, Ahmedabad in M/s Panoli Enviro Technology Limited v. Commissioner of Central Excise & ST, SURAT-II [Service Tax Appeal No. 10813 of 2013-DB dated July 07, 2023] held that the effluent does not qualify to be a 'good' as per the Sales of Goods Act, 1930 ("the Sales of Goods Act") and as per definition of Goods Transport Agency ("GTA") only the transportation of 'goods' is covered under GTA service. Thus, transportation of effluent by GTA is out from the ambit of service tax.
Citation :
Service Tax Appeal No. 10813 of 2013-DB dated July 07, 2023
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Bimal Jain
Published in GST
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