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


Last updated: 20 August 2021

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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