GTA Services: Carting Challan is not equivalent to consignment note

Mukesh Kumar Jaiswal Vs Commissioner (Appeals)  (CESTAT Delhi) Service Tax not applicable on GTA Service as Carting Challan, not equivalent to Consignment Note Mukesh Kumar Jaiswal (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) (Respondent) upheld the demand of Service Tax. The Respondent in the OIA observed that the Cartage Challan issued by the Forest Department for transportation from inside the forest to the depot is in the nature...