Only persons issuing consignment notes are covered within 'goods transport agency

ST : Only persons issuing consignment notes are covered within 'goods transport agency'; therefore, individual truck owners who do not book cargo and issue consignment note in normal course of business are, prima facie, not goods transport agency and, accordingly, services provided by them are not liable to service tax - [2012] 23 taxmann.com 428 (New Delhi - CESTAT)