E-Way Bill — In the present appeal, the appellant has taken a plea that the format of E-way Bill reproduced and discussed in the impugned order along with notes appended to the format of E-way Bill, has been wrongly quoted leading to misinterpretation of the requirement of details at column referring “Transport Document Number”. The appellant has further contended that nowhere in the E-Way Bill format is a requirement of mentioning the Consignment Note No. /LR/GR issued by Goods Transport Agency or transporter and E-Way Bill can be generated without generating Consignment note/LR/GR and since there is no consignment note issued, thus, the services arc out of the purview of GST and will categorize as non-taxable service. We find that the format of e-way bill, in whatever manner designed or amended, is not relevant for deciding the classification of the activity carried out by them. The nature of activity carried out by them is independent of the format of e-way bill rather e-way bill format has no connection whatsoever, with the nature of activities undertaken. In any case, mere non-requirement of mentioning of any detail in E-way Bill does not affect liability of payment of GST on any service unless the service has been exempted through an exemption Notification issued by the Government. Hence, we find that the contentions of the appellant concerning format of e-way bill are not relevant to the instant issue. We reject the appeal filed by the appellant and hold that the services to be provided by the appellant are leviable to GST, as specified under Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 (as amended) read with exemption Notifications, if applicable, as per the exact nature of services to be provided by them. — K.M. Trans Logistics Private Limited, In Re… [2019] 18 TAXLOK.COM 121 (AAAR-Rajasthan)