No service tax on GTA Service in Absence of Consignment Notes

Savla Chemicals Limited  Vs C.C. E. & S.T. (CESTAT Ahmedabad) It is apparent that the transporter is taking the entire responsibility of the goods for the route and transporter is not issuing any LRs for the purpose of these goods. The appellants are issuing delivery challans. From the above background, it is apparent that no consignment notes are issued by Girish Logistics, i.e. the supplier of vehicles. Since no consignment notes are issued to transporter no GTA service has been provided. In this background, we do not find any merit in the argument that the service of goods transport ag...