No Service Tax on Transport Services Without Consignment Notes: CESTAT Allahabad

Ganpati Transport Service Vs Commissioner of Central Excise & CGST (CESTAT Allahabad) The appeal before the Tribunal challenged an Order-in-Appeal dated 07.02.2025, which had partially upheld a service tax demand against the appellant, a partnership firm engaged in transportation of goods by road. The appellant operated both as a goods transport operator using its own trucks and as a Goods Transport Agency (GTA) under the Finance Act, 1994. The dispute originated from third-party data received from the Income Tax Department indicating receipts of ₹6.08 crore during the financial year 201...