Service Tax not applicable on GTA Service as Carting Challan, not equivalent to Consignment Note

Last updated: 20 August 2021
Quick Summary
The CESTAT Delhi ruled that service tax is not applicable to a transporter's services if they only issue a 'carting challan' and not a 'consignment note'. The court clarified that a carting challan is for internal departmental control, unlike a consignment note which is a negotiable instrument. Therefore, the transporter was not providing services under the definition of a Goods Transport Agency (GTA) and was not liable for service tax.

Court :
CESTAT, Delhi

Brief :
In Mukesh Kumar Jaiswal v. Commissioner (Appeals) [Service Tax Appeal No. 53294 of 2018-SM dated July 26, 2021], Mukesh Kumar Jaiswal ('the Appellant&'), transporter of goods and other products has filed the current appeal challenging the Order-in-Appeal No. BHO-EXCUS-001-775-17-18 dated February 28, 2018('OIA&') in which the Commissioner (Appeals) ('the Respondent&') upheld the demand of Service Tax.

Citation :
Service Tax Appeal No. 53294 of 2018-SM dated July 26, 2021

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