No service Tax on Transport Service not provided by Goods Transport Agency

Beterman Engineering Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) Appellant has all along taken the view that transport service is not taxable service as it was not provided by the goods transport agency, but by goods transport operator and/or individual truck owners namely an individual either owning or operating. This plea has been taken in all the proceedings at the initial stage as well as at the appellate stage and also before the Tribunal. Therefore the Appellant’s submission that the service received from the goods transport operators/individual truck owners is ac...