No Service Tax Liability as Individual Truck Operators Not Covered Under GTA: CESTAT Bangalore

Doddanavar Brothers Vs Commissioner of Central Excise and Service Tax (CESTAT Bangalore) Service Tax Demand Set Aside Due to Absence of Consignment Note Requirement;  Transportation by Hired Trucks Not Taxable as GTA Service Without Agency Role;  Demand Quashed as Transport Activity Did Not Qualify as Goods Transport Agency Service;  Service Tax Not Applicable Where No GTA Service Established in Transport of Goods In this case before the Customs Excise and Service Tax Appellate Tribunal Bangalore, the appellant challenged a demand of service tax imposed on transportation charges incurred fo...