Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 68 Finance Act 1994 | RCM Applicable Only on GTA Services with Consignment Note: CESTAT Ahmedabad
CESTAT Ahmedabad holds that service tax under Reverse Charge Mechanism (RCM) for Goods Transport Agency (GTA) services cannot be imposed unless a consignment note is issued. The ruling clarifies that cargo handling contracts cannot be artificially split to attract RCM, impacting businesses relying on GTA services without proper documentation.