Mukesh Kumar Jaiswal Vs Commissioner (Appeals) (CESTAT Delhi)
Service Tax not applicable on GTA Service as Carting Challan, not equivalent to Consignment Note
Mukesh Kumar Jaiswal (Appellant), transporter of goods and other products has filed the current appeal challenging the Order-in-Appeal No. BHO-EXCUS-001-775-17-18 dated February 28, 2018 (OIA) in which the Commissioner (Appeals) (Respondent) upheld the demand of Service Tax.
Source Taxguru