GST ArticlePre-GST

No service tax on transportation of articles which are not goods as per Sales of Goods Act

The CESTAT, Ahmedabad in M/s Panoli Enviro Technology Limited v. Commissioner of Central Excise & ST, SURAT-II held that the effluent does not qualify to be a ‘good’ as per the Sales of Goods Act and as per definition of GTA only the transportation of ‘goods’ is covered under GTA service. Thus, transportation of effluent by GTA is out from the ambit of service tax.