Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Transportation and incidental handling of food grains by road was held not taxable as Goods Transport Agency service because consignment notes were absent, and issuance of a consignment note is an essential condition for that category. The alternative classification as cargo handling service also failed, since the demand was raised on the entire consideration without a workable split between transport and handling charges, and mere transport is outside cargo handling. The activity was treated as covered by the negative list and, in any event, exempt for loading and unloading of agricultural produce. On that footing, service tax, interest and penalties were unsustainable, and the extended period could not be invoked once the underlying activity was found non-taxable.
Transportation and incidental handling of food grains by road was held not taxable as Goods Transport Agency service because consignment notes were absent, and issuance of a consignment note is an essential condition for that category. The alternative classification as cargo handling service also failed, since the demand was raised on the entire consideration without a workable split between transport and handling charges, and mere transport is outside cargo handling. The activity was treated as covered by the negative list and, in any event, exempt for loading and unloading of agricultural produce. On that footing, service tax, interest and penalties were unsustainable, and the extended period could not be invoked once the underlying activity was found non-taxable.
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