GTA not C and F Services

The Principal Bench of the CESTAT, New Delhi, by its order dated 9 July 2026, allowed the appeals filed by Adarsh Marketing and Chhabra Enterprises and set aside the service tax demands. The Tribunal held that GTA services and C&F Agent services remained distinct taxable services, notwithstanding that they were rendered under a common agreement, and that service tax on GTA services was payable by the service recipients under the reverse charge mechanism.