CESTAT Quashed GTA Service Tax Demand Due to Absence of Consignment Note Evidence

Chebrolu Agros Pvt Ltd. Vs Commissioner of Central Excise And Service Tax (CESTAT Hyderabad) The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal examined the levy of Service Tax on threshing of tobacco leaves and on freight charges paid to truck operators for the period from April 2010 to March 2011. The Department had raised demands under the categories of Business Auxiliary Service (BAS) and Goods Transport Agency (GTA) service. During the hearing, no one appeared on behalf of the appellant. The departmental representative submitted that the issue relating to BAS wa...