https://www.taxtmi.com/caselaws?id=383221 Tax on goods transport agency service applies only where the service provider qualifies as a goods transport agency by accepting responsibility for the cargo and issuing a consignment note. Mere hiring of individual lorry operators for transport of iron ore does not, by itself, bring the activity within the statutory levy. Invoices showing service tax components, or trip-sheet references to consignment numbers, are insufficient to prove issuance of a consignment note. On these facts, the transport activity fell outside the scope of section 65(105)(zzp), and the demand for tax could not be sustained. en-us Thu, 07 Mar 2019 00:00:00 +0530 Mon, 25 Nov 2019 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383221 Tax on goods transport agency service applies only where the service provider qualifies as a goods transport agency by accepting responsibility for the cargo and issuing a consignment note. Mere hiring of individual lorry operators for transport of iron ore does not, by itself, bring the activity within the statutory levy. Invoices showing service tax components, or trip-sheet references to consignment numbers, are insufficient to prove issuance of a consignment note. On these facts, the transport activity fell outside the scope of section 65(105)(zzp), and the demand for tax could not be sustained. Case-Laws Service Tax Thu, 07 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383221