No service Tax under GTA category if appellant was not issuing consignment notes

Manak Chand Agarwal Vs Commissioner of Central Goods and Service Tax (CESTAT Delhi) In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Delhi addressed the issue of service tax exemption on services related to providing vehicles on hire to Goods Transport Agencies (GTA). The case, Manak Chand Agarwal vs. Commissioner of Central Goods and Service Tax, brought forth important clarifications regarding the classification and taxability of services under the negative list regime post-2012. This article delves into the details of the case, the arguments presente...