https://www.taxtmi.com/caselaws?id=333022 Issuance of a consignment note was treated as an essential statutory attribute of a goods transport agency, and a subordinate rule could not enlarge the tax net by creating taxable status beyond the charging provision. On the facts, transport of goods for the public distribution system, including the use of documents issued by the District Supply Officer, did not make the transporter a goods transport agency. The earlier tribunal view on the same issue was followed, and the service tax demand was held unsustainable. en-us Wed, 09 Mar 2016 00:00:00 +0530 Mon, 10 Apr 2017 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333022 Issuance of a consignment note was treated as an essential statutory attribute of a goods transport agency, and a subordinate rule could not enlarge the tax net by creating taxable status beyond the charging provision. On the facts, transport of goods for the public distribution system, including the use of documents issued by the District Supply Officer, did not make the transporter a goods transport agency. The earlier tribunal view on the same issue was followed, and the service tax demand was held unsustainable. Case-Laws Service Tax Wed, 09 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333022