Service Tax on GTA Invalid Without Consignment Note: CESTAT Delhi

Vaishnav Marbles Vs Commissioner of Central Excise and Central Goods and Service Tax (CESTAT Delhi) Introduction: In a significant ruling, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Delhi has determined that service tax under the category of Goods Transport Agency (GTA) cannot be imposed in the absence of a consignment note. This verdict, delivered in the case of Vaishnav Marbles Pvt. Ltd. and others versus the Commissioner of Central Excise and Central Goods and Service Tax, marks an essential precedent for businesses relying on individual transporters and truck owners f...