Case Law Details
Case Name : Bazpur Co-operative Sugar Factory Ltd. Vs Commissioner of Central Excise, Meerut-II (CESTAT Delhi)
Appeal Number : Stay Order No.. ST/S/533/2012-CUS
Date of Judgement/Order : 16/04/2012
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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CESTAT, NEW DELHI BENCH
Bazpur Co-operative Sugar Factory Ltd.
V/s.
Commissioner of Central Excise, Meerut-II
STAY ORDER NO. ST/S/533/2012-CUS
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I want to share expErt suggeStions and hire authorities decision in regard of SERVICE PROVIDED BY PERSON WHO DOES NOT ISSUE CONSIGNMENT NOTE IS NOT TAXABLE
HI SIR…………
THANKS FOR SHARING………………
AS PER THIS OPINION IT’S NOT COMPULSORY TO ISSUE CONSIGNMENT NOTE BY THE TRANSPORTER OF GOODS BY ROAD EVEN THOUGH IT’S MENTIONED UNDER RULE 4B OF THE SERVICE TAX RULES.IT WILL BECOME SIMPLE FOR THEM NOT FALL IN THE CRITERIA BY NOT ISSUING THE CONSIGNMENT NOTE.EVEN IT’S NOT MENTIONED UNDER RULE 4B THAT FOR WHOM IT’S MANDATORY TO ISSUE CONSIGNMENT NOTE.SO IT’S BIG LOOPHOLE UNDER THE SERVICE TAX FOR GTA AND MOST OF THE GOODS TRANSPORT AGENCY AND SERVICE RECEIVER TAKING THE BIGGEST ADVANTAGE OF THIS LOOPHOLE.