CESTAT Remands Service Tax Case on GTA Exemption for Single Consignee
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has remanded a service tax dispute involving Precttech Enclosures Systems Pvt. Ltd., directing re-examination of exemption eligibility under Notification No. 34/2004-ST. The case centered on whether freight charges of ₹1,000 per trip for a single consignee (M/s Delta Power Solutions) within a 2-3 km radius qualified for exemption, as the amount exceeded ₹750. The Tribunal highlighted the need for clearer evidence on consignment details, citing precedents like Lal Traders & Agencies. The ruling underscores the importance of documentation in GTA (Goods Transport Agency) service tax disputes. Stay updated on tax tribunal decisions and service tax exemptions for compliance insights.
Precitech Enclosures Systems Private Limited
Versus
Commissioner of Central Goods, Service Tax, Customs and Central Excise, Dehradun