https://www.taxtmi.com/caselaws?id=362183 Transportation of food grains under the public distribution system was held not to amount to goods transport agency service because the defining feature of that taxable category was the issuance of a consignment note. The document issued by the District Supply Officer for movement of the goods did not constitute a consignment note, and the transport arrangement did not create a lien on the goods or otherwise give the activity the statutory character of a goods transport agency. The Tribunal followed its earlier view that individual transporters carrying PDS goods without a consignment note fall outside the service tax net, so service tax, interest, and penalty were not sustainable. en-us Wed, 06 Jun 2018 00:00:00 +0530 Thu, 21 Jun 2018 06:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362183 Transportation of food grains under the public distribution system was held not to amount to goods transport agency service because the defining feature of that taxable category was the issuance of a consignment note. The document issued by the District Supply Officer for movement of the goods did not constitute a consignment note, and the transport arrangement did not create a lien on the goods or otherwise give the activity the statutory character of a goods transport agency. The Tribunal followed its earlier view that individual transporters carrying PDS goods without a consignment note fall outside the service tax net, so service tax, interest, and penalty were not sustainable. Case-Laws Service Tax Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362183