https://www.taxtmi.com/caselaws?id=294796 Service tax under reverse charge was not payable on transport subsidy paid to farmers for bringing sugarcane to the factory, because the farmers transported their own goods in their own vehicles and no service provider-service recipient relationship arose. The Goods Transport Agency entry applied only where goods were transported by road by a person acting as a GTA and issuing a consignment note; although tractor trolleys may fall within the broad meaning of goods carriage, the absence of a consignment note was fatal. The subsidy was therefore not consideration for taxable GTA service, and the demand, interest, and penalties were unsustainable. en-us Fri, 25 Oct 2019 00:00:00 +0530 Mon, 03 May 2021 21:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294796 Service tax under reverse charge was not payable on transport subsidy paid to farmers for bringing sugarcane to the factory, because the farmers transported their own goods in their own vehicles and no service provider-service recipient relationship arose. The Goods Transport Agency entry applied only where goods were transported by road by a person acting as a GTA and issuing a consignment note; although tractor trolleys may fall within the broad meaning of goods carriage, the absence of a consignment note was fatal. The subsidy was therefore not consideration for taxable GTA service, and the demand, interest, and penalties were unsustainable. Case-Laws Service Tax Fri, 25 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294796