https://www.taxtmi.com/caselaws?id=260305 Transportation of an assessee's own goods in its own truck and in a hired vehicle on a per-day basis did not amount to goods transport agency service, because the statutory definition required carriage of goods for another person and issuance of a consignment note. Rule 4B treated a consignment note as a document issued against receipt of goods for transport, and section 65(50B) applied only where a person provided transport service by road in that manner. As the assessee transported its own goods, bore the fuel and related expenses, and did not receive goods from others for carriage, the service tax demand was unsustainable. en-us Thu, 26 Feb 2015 00:00:00 +0530 Mon, 08 Jun 2015 08:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260305 Transportation of an assessee's own goods in its own truck and in a hired vehicle on a per-day basis did not amount to goods transport agency service, because the statutory definition required carriage of goods for another person and issuance of a consignment note. Rule 4B treated a consignment note as a document issued against receipt of goods for transport, and section 65(50B) applied only where a person provided transport service by road in that manner. As the assessee transported its own goods, bore the fuel and related expenses, and did not receive goods from others for carriage, the service tax demand was unsustainable. Case-Laws Service Tax Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260305