https://www.taxtmi.com/caselaws?id=368583 Transportation of effluent waste for disposal was held outside the taxable category of goods transport agency service because the material did not qualify as "goods" under service tax law. The definition of goods was read with the Sale of Goods Act, 1930, and effluent waste meant only for disposal was treated as neither movable property in trade parlance nor goods purchased in commerce. On that basis, the service was not transportation of goods but disposal of waste, making the service tax demand unsustainable and the assessee's appeal successful. en-us Wed, 08 Aug 2018 00:00:00 +0530 Thu, 11 Oct 2018 09:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368583 Transportation of effluent waste for disposal was held outside the taxable category of goods transport agency service because the material did not qualify as "goods" under service tax law. The definition of goods was read with the Sale of Goods Act, 1930, and effluent waste meant only for disposal was treated as neither movable property in trade parlance nor goods purchased in commerce. On that basis, the service was not transportation of goods but disposal of waste, making the service tax demand unsustainable and the assessee's appeal successful. Case-Laws Service Tax Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368583