https://www.taxtmi.com/caselaws?id=361963 Transportation of food grains under the Public Distribution System, undertaken under the direction and control of the District Supply Officer, was held not to amount to goods transport agency service because the essential statutory feature of a consignment note was absent. The document issued by the District Supply Officer was not a consignment note, and the contractor did not acquire lien over the goods during transit. On that basis, the activity did not satisfy the definition of goods transport agency service, and the service tax demand could not be sustained. en-us Wed, 28 Feb 2018 00:00:00 +0530 Mon, 18 Jun 2018 08:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361963 Transportation of food grains under the Public Distribution System, undertaken under the direction and control of the District Supply Officer, was held not to amount to goods transport agency service because the essential statutory feature of a consignment note was absent. The document issued by the District Supply Officer was not a consignment note, and the contractor did not acquire lien over the goods during transit. On that basis, the activity did not satisfy the definition of goods transport agency service, and the service tax demand could not be sustained. Case-Laws Service Tax Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361963