{"id":4642,"date":"2025-07-03T09:11:04","date_gmt":"2025-07-03T03:41:04","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=4642"},"modified":"2025-07-03T09:11:04","modified_gmt":"2025-07-03T03:41:04","slug":"no-consignment-note-means-no-gta-service-cestat-on-rcm-liability","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability","title":{"rendered":"No Consignment Note Means No GTA Service | CESTAT on RCM Liability"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000400277\/no-consignment-note-means-no-gta-service-and-service-recipient-not-liable-for-rcm-cestat\">Startrek Logistics Pvt. Ltd. Versus Commissioner of Central Tax GST, Bangalore North (2025) 31 Centax 363 (Tri.-Bang)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/Shri P.A. Augustian<\/strong>, Member (J) &amp; <strong>R. Bhagya Devi<\/strong>, Member (T)<\/li>\n<li><strong> S\/Shri Rishab Prasad, Onkar Sharma<\/strong> &amp; <strong>Ms Tanvi<\/strong> Advs., for the Appellant.<\/li>\n<li><strong>Shri Akshay Kumar<\/strong>, Superintendent, Authorised Representative, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The Appellant, engaged in procurement and movement of goods, had entered into contracts with individual truck owners and contractors for the transportation of goods by road. The Department of Revenue alleged that the services received constituted \u2018Goods Transport Agency\u2019 (GTA) services within the meaning of Section 65(50b) of the Finance Act, 1994 and that, under Section 65(105)(zzp) read with Rule 4B of the Service Tax Rules, 1994, the Appellant was liable to discharge service tax under the Reverse Charge Mechanism (RCM). The Appellant contended that the service providers did not issue any consignment notes, and that the contractual arrangement was for the transfer of right to use vehicles, not for availing transportation services as such. The Appellant further submitted that in the absence of a consignment note, a mandatory condition for classification as GTA service, the services rendered could not attract tax liability under RCM. The matter was accordingly placed before the CESTAT.<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The CESTAT held that to qualify as GTA service, two conditions must be fulfilled: (1) the provider must provide service in relation to transport of goods by road, and (2) must issue a consignment note by whatever name called. It was observed that the consignment notes were issued by the Appellant and there was no evidence that any document issued by the service providers could be considered equivalent to a consignment note. The contract was for the transfer of right to use vehicles and not for providing transportation service. Accordingly, the service was held not classifiable as GTA service, and the service tax demand under Reverse Charge Mechanism was held to be unsustainable.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2013%20(30)%20S.T.R.%2099%20(Tribunal)&amp;itemType=AP\">Birla Ready Mix v. Commissioner<\/a> \u2014 2013 (30) S.T.R. 99 (Tribunal) \u2014 Relied on [Paras 2.2, 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2016%20Centax%20473%20(Tri.%20-%20Ahmd.)&amp;itemType=AP\">Chartered Logistics Ltd. v. Commissioner<\/a> \u2014 (2024) 16 Centax 473 (Tri. &#8211; Ahmd.) \u2014 Referred [Para 2.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2024%20(388)%20E.L.T.%20679%20(S.C.)&amp;itemType=AP\">Commissioner v. Chartered Logistics Ltd.<\/a> \u2014 2024 (388) E.L.T. 679 (S.C.) = (2024) 16 Centax 474 (S.C.) \u2014 Referred [Para 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2007%20(213)%20E.L.T.%20490%20(S.C.)&amp;itemType=AP\">Commissioner v. Coca-Cola India Pvt. Ltd.<\/a> \u2014 2007 (213) E.L.T. 490 (S.C.) \u2014 Referred [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2005%20(179)%20E.L.T.%20276%20(S.C.)&amp;itemType=AP\">Commissioner v. Narmada Chematur Pharmaceuticals Ltd.<\/a> \u2014 2005 (179) E.L.T. 276 (S.C.) \u2014 Referred [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(329)%20E.L.T.%20449%20(Tribunal)&amp;itemType=AP\">Commissioner v. Special Steel Ltd.<\/a> \u2014 2015 (329) E.L.T. 449 (Tribunal) \u2014 Referred [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(334)%20E.L.T.%20A123%20(S.C.)&amp;itemType=AP\">Commissioner v. Special Steel Ltd.<\/a> \u2014 2016 (334) E.L.T. A123 (S.C.) \u2014 Referred [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(323)%20E.L.T.%20299%20(Mad.)&amp;itemType=AP\">Commissioner v. Tenneco Rc India Pvt. Ltd.<\/a> \u2014 2015 (323) E.L.T. 299 (Mad.) \u2014 Referred [Para 3.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(13)%20G.S.T.L.%20170%20(Tribunal)&amp;itemType=AP\">Dinshaws Dairy Foods Ltd. v. Commissioner<\/a> \u2014 2018 (13) G.S.T.L. 170 (Tribunal) \u2014 Referred [Para 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(27)%20G.S.T.L.%20745%20(Tribunal)&amp;itemType=AP\">Lakshminarayana Mining Company v. Commissioner<\/a> \u2014 2019 (27) G.S.T.L. 745 (Tribunal) \u2014 Referred [Para 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(6)%20G.S.T.L.%2094%20(Tribunal)&amp;itemType=AP\">M.L. Agro Products Ltd. v. Commissioner<\/a> \u2014 2017 (6) G.S.T.L. 94 (Tribunal) \u2014 Distinguished [Paras 4, 6, 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(64)%20G.S.T.L.%20354%20(Tribunal)&amp;itemType=AP\">Narendra Road Lines Pvt. Ltd. v. Commissioner<\/a> \u2014 2022 (64) G.S.T.L. 354 (Tribunal) \u2014 Referred [Para 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2021%20(55)%20G.S.T.L.%206%20(Tribunal)&amp;itemType=AP\">NCR Corporation (India) Pvt. Ltd. v. Commissioner<\/a> \u2014 2021 (55) G.S.T.L. 6 (Tribunal) \u2014 Referred [Para 3.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(320)%20E.L.T.%2022%20(S.C.)&amp;itemType=AP\">Nirlon Ltd. v. Commissioner<\/a> \u2014 2015 (320) E.L.T. 22 (S.C.) \u2014 Referred [Para 3.2]<\/li>\n<li>Radha Sundar Dutta v. Mohd. Jahadue Rahim \u2014 AIR 1959 SC 24 \u2014 Relied on [Para 5]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Startrek Logistics Pvt. Ltd. Versus Commissioner of Central Tax GST,&hellip;<\/p>\n","protected":false},"author":8,"featured_media":4665,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-4642","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>No Consignment Note Means No GTA Service | CESTAT on RCM Liability<\/title>\n<meta name=\"description\" content=\"CESTAT rules RCM not applicable where no consignment note is issued\u2014transport service not classifiable as GTA; contract was for vehicle use, not transport.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"No Consignment Note Means No GTA Service | CESTAT on RCM Liability\" \/>\n<meta property=\"og:description\" content=\"CESTAT rules RCM not applicable where no consignment note is issued\u2014transport service not classifiable as GTA; contract was for vehicle use, not transport.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-03T03:41:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-No-Consignment-Note-Means-No-GTA-Service-CESTAT-on-RCM-Liability.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Kriti Sharma\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kriti Sharma\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability\"},\"author\":{\"name\":\"Kriti Sharma\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270\"},\"headline\":\"No Consignment Note Means No GTA Service | CESTAT on RCM Liability\",\"datePublished\":\"2025-07-03T03:41:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability\"},\"wordCount\":513,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-No-Consignment-Note-Means-No-GTA-Service-CESTAT-on-RCM-Liability.jpg\",\"articleSection\":[\"Excise &amp; Service Tax\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability\",\"name\":\"No Consignment Note Means No GTA Service | CESTAT on RCM Liability\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-No-Consignment-Note-Means-No-GTA-Service-CESTAT-on-RCM-Liability.jpg\",\"datePublished\":\"2025-07-03T03:41:04+00:00\",\"description\":\"CESTAT rules RCM not applicable where no consignment note is issued\u2014transport service not classifiable as GTA; contract was for vehicle use, not transport.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-No-Consignment-Note-Means-No-GTA-Service-CESTAT-on-RCM-Liability.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-No-Consignment-Note-Means-No-GTA-Service-CESTAT-on-RCM-Liability.jpg\",\"width\":920,\"height\":540,\"caption\":\"GTA Service and Consignment Note\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"No Consignment Note Means No GTA Service | CESTAT on RCM Liability\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270\",\"name\":\"Kriti Sharma\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g\",\"caption\":\"Kriti Sharma\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/kriti\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"No Consignment Note Means No GTA Service | CESTAT on RCM Liability","description":"CESTAT rules RCM not applicable where no consignment note is issued\u2014transport service not classifiable as GTA; contract was for vehicle use, not transport.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability","og_locale":"en_US","og_type":"article","og_title":"No Consignment Note Means No GTA Service | CESTAT on RCM Liability","og_description":"CESTAT rules RCM not applicable where no consignment note is issued\u2014transport service not classifiable as GTA; contract was for vehicle use, not transport.","og_url":"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2025-07-03T03:41:04+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-No-Consignment-Note-Means-No-GTA-Service-CESTAT-on-RCM-Liability.jpg","type":"image\/jpeg"}],"author":"Kriti Sharma","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Kriti Sharma","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability"},"author":{"name":"Kriti Sharma","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270"},"headline":"No Consignment Note Means No GTA Service | CESTAT on RCM Liability","datePublished":"2025-07-03T03:41:04+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability"},"wordCount":513,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-No-Consignment-Note-Means-No-GTA-Service-CESTAT-on-RCM-Liability.jpg","articleSection":["Excise &amp; Service Tax","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability","url":"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability","name":"No Consignment Note Means No GTA Service | CESTAT on RCM Liability","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-No-Consignment-Note-Means-No-GTA-Service-CESTAT-on-RCM-Liability.jpg","datePublished":"2025-07-03T03:41:04+00:00","description":"CESTAT rules RCM not applicable where no consignment note is issued\u2014transport service not classifiable as GTA; contract was for vehicle use, not transport.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-No-Consignment-Note-Means-No-GTA-Service-CESTAT-on-RCM-Liability.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-No-Consignment-Note-Means-No-GTA-Service-CESTAT-on-RCM-Liability.jpg","width":920,"height":540,"caption":"GTA Service and Consignment Note"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/no-consignment-note-means-no-gta-service-cestat-on-rcm-liability#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"No Consignment Note Means No GTA Service | CESTAT on RCM Liability"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270","name":"Kriti Sharma","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g","caption":"Kriti Sharma"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/kriti"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/4642","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=4642"}],"version-history":[{"count":4,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/4642\/revisions"}],"predecessor-version":[{"id":4658,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/4642\/revisions\/4658"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/4665"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=4642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=4642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=4642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}