In absence of consignment note transport services in mines cannot be said to be GTA 

Ramco Cements Limited Vs Commissioner of Central Excise (CESTAT Chennai) Introduction: The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chennai recently addressed the case of Ramco Cements Limited vs. Commissioner of Central Excise. The appeal pertained to a dispute regarding the liability of the appellant to pay Service Tax under the category of Goods Transport Agency (GTA) for transportation services provided by various contractors for the movement of limestone from mines to the factory. This article provides an overview of the case, a detailed analysis, and the CESTAT’s...