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 Siho

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