No Service Tax on GTA Services Without Consignment Note: CESTAT Delhi

Sitaram Jaggnath Prasad Sihotia Vs Commissioner (Appeals) (CESTAT Delhi) CESTAT Delhi Clarifies: Issuance of Consignment Note Mandatory for Taxability under GTA In a pivotal judgment by the Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), it has been unequivocally established that the issuance of a consignment note is a prerequisite for a service to be taxed under the Goods Transport Agency (GTA) category. The case in question, Sitaram Jaggnath Prasad Sihotia Vs Commissioner (Appeals) (CESTAT Delhi), has set a significant precedent, emphasizing the critical role...