Section 66D(P)(i)(A) of Finance Act exempts service of goods transportation by person other than GTA

Chartered Logistics Limited Vs C.C.E (CESTAT Ahmedabad) CESTAT Ahmedabad held that services of transportation of goods by a person other than GTA are clearly exempt under Section 66D (P)(i)(A) of the Finance Act, 1994. Facts- An intelligence was gathered by the officers of DGGI that appellant had provided taxable services in relation to ‘managing distribution and logistics’ and ‘operational or administrative assistance’ in business to M/s Reliance Supply Chain Solution Ltd. (M/s RSCPL) & M/s Fine Tech Corporation Pvt. Ltd. (M/s FCPL) from their various Branch Offices situated all o...