𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗚𝗧𝗔 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 📢 The Tribunal held: "Service provided by individual tractor trolley owners without issuing consignment notes does not qualify as GTA service and is not taxable."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Aims Industries Ltd. 𝗜𝘀𝘀𝘂𝗲: Is the appellant liable to pay Service Tax under GTA when individual vehicle owners provide transportation without consignment notes? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Engaged in transporting industrial gases using services from private tractor owners, without consignment notes.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that the transportation service provided by individual tractor owners without consignment notes does not qualify as GTA and is thus not taxable. Citing prior judgments, it determined that services lacking consignment notes fall outside GTA’s scope. The appeal was allowed, making the tax demand unsustainable.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Aims Industries Ltd vs. C.C.E. & S.T.-Vadodara 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 10811 of 2015- DB 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 22 September 2023 📜 This ruling affirms that transport services without consignment notes from individual providers do not attract GTA Service Tax.