engaged in
relation to transport of goods by road and issues
consignment note, therefore, when the agreement is
entered into by the goods transport recipient ... provides service to various companies
by issuing a consignment note and thereafter carrying the goods
and material from designated places specified by the service
recipient
several years; the respondent has alleged that they have issued several
consignment notes / lorry receipts for the alleged delivery of goods from
Chennai to Hosur ... notes on the basis of the consignment clause
alleged to be found in each of the consignment note, only one reference for
arbitration has been
merely by supplying the Lorry Chassis. The appellant
was issuing the consignment notes for transportation of
the goods and was transporting the goods ... those
consignment notes as a commercial obligation under the
contract is clearly to transport of the goods from one
destination to another. The fact that
owners/truck operators and that the latter had
not raised any consignment note for the said service. The
appellants are not liable pay Service ... without issuance of
consignment note by a GTA, the activity of transportation by
road will not fall within the ambit of GTA services. The demand
KNIC". The Appellant did not issue any 'Consignment Note' in the
name of the consignee M/s. JSL. After loading ... goods into the
Rakes, consignment notes containing all the necessary particulars were
issued by M/s. SSTAPL in the name
service which was taxable. Appellant had not issued any
consignment note/LR in regards to such services for transportation of any of
the consignments. Appellant ... services in relation to transport of goods by road and issues
consignment note, by whatever name called. It is undisputed that the
recipient of Services
relevance, the contractual
engagement could not substitute for 'consignment note' on which
alone taxability may arise. He further submitted that the dispute ... involved are of Goods Transport Agency.
Therefore in such case no consignment note is issued as the
vehicles run on the direction of Appellant
relevance, the contractual
engagement could not substitute for 'consignment note' on which
alone taxability may arise. He further submitted that the dispute ... involved are of Goods Transport Agency.
Therefore in such case no consignment note is issued as the
vehicles run on the direction of Appellant
lifted, NEC has connived with the
appellant and prepared faulty/bogus consignment notes and raised
them for dispatch of fly ash over and above ... MTPS for them for transport; that they are using their own
consignment note for those companies to whom they are
supplying fly ash; that they
lifted, NEC has connived with the
appellant and prepared faulty/bogus consignment notes and raised
them for dispatch of fly ash over and above ... MTPS for them for transport; that they are using their own
consignment note for those companies to whom they are
supplying fly ash; that they
