Without Consignment Note, Transport Services Not GTA Services: CESTAT Delhi

White N White Minerals Pvt. Ltd. Vs Commissioner of Central Goods & Service Tax and Central Excise (CESTAT Delhi) The recent order by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Delhi in the case of White N White Minerals Pvt. Ltd. vs Commissioner of Central Goods & Service Tax and Central Excise addresses the issue of service tax on the appellant under the category of “Goods Transport Agency” (GTA). The appeal challenges the Order-in-Appeal No. 64(AK)ST/JDR/2023 dated 20.03.2023, wherein the Commissioner (Appeals) upheld the demand for service tax. Back...