No Service Tax on transportation services provided individually using own vehicles

Arjun Chandra Barman Vs Commissioner of C.G.S.T. and Central Excise (CESTAT Kolkata) In Arjun Chandra Barman vs Commissioner CGST and Central Excise CESTAT Kolkata, the appellant challenged an order confirming a service tax demand of ₹6,69,399 along with interest, penalties, and late fee. The demand was raised based on discrepancies between Income Tax Returns/Form 26AS and ST-3 returns for the financial year 2016–17. The adjudicating authority and the Commissioner (Appeals) had upheld the demand. The appellant contended that he owned four trucks and provided transportation services in his ...