GTA Service Tax Demand Quashed as Consignment Notes Were Issued by Principal Contractor

Vinoth Shipping Services Vs Commissioner of GST and Central Excise (CESTAT Chennai) In this case, the Tribunal examined whether the appellant, engaged in steamer agency, port, and logistics services at Tuticorin Port, was liable to pay service tax under the category of Goods Transport Agency (GTA) service for the period 2007-08 to 2011-12. The Department alleged that the appellant arranged transportation of cargo for M/s. Aspinwall & Co. Pvt. Ltd., paid freight charges, and therefore became the person liable to pay freight under Rule 2(1)(d)(v) of the Service Tax Rules, 1994. Based on this...