Topic

Consignment Note

2 articlesLatest May 2026
Reimbursable Expenses Excluded from Taxable Value Without Consignment Note | GTA Service Tax Under RCM Invalidated: CESTAT Chennai
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Reimbursable Expenses Excluded from Taxable Value Without Consignment Note | GTA Service Tax Under RCM Invalidated: CESTAT Chennai

CESTAT Chennai rules that reimbursable expenses like terminal handling and demurrage charges cannot be taxed if recovered on actual cost basis without a consignment note, aligning with Supreme Court precedent. This shields logistics and forwarding agents from double taxation on pass-through costs, clarifying the scope of reverse charge liability under GTA services prior to May 2015.

Section 65(105)(zzp) Finance Act | Consignment Note Mandatory for Goods Transport Agency Service Tax Liability: CESTAT Hyderabad
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Section 65(105)(zzp) Finance Act | Consignment Note Mandatory for Goods Transport Agency Service Tax Liability: CESTAT Hyderabad

CESTAT Hyderabad rules that service tax under Goods Transport Agency Service (GTAS) cannot be levied without a valid consignment note as defined under Rule 4B of Service Tax Rules. The absence of such a note negates tax liability, reinforcing precedent that documentary evidence is essential for GTAS classification.

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