https://www.taxtmi.com/caselaws?id=441143 Transportation of effluent generated during effluent treatment was outside Goods Transport Agency service because the term "goods" under the service tax framework is taken from section 2(7) of the Sale of Goods Act, 1930. As the effluent was waste meant for disposal and was neither sold nor saleable in the market, it did not qualify as goods. On that basis, the transport activity was not liable to service tax under the GTA head, and the demand could not be sustained. en-us Mon, 24 Jul 2023 00:00:00 +0530 Wed, 02 Aug 2023 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441143 Transportation of effluent generated during effluent treatment was outside Goods Transport Agency service because the term "goods" under the service tax framework is taken from section 2(7) of the Sale of Goods Act, 1930. As the effluent was waste meant for disposal and was neither sold nor saleable in the market, it did not qualify as goods. On that basis, the transport activity was not liable to service tax under the GTA head, and the demand could not be sustained. Case-Laws Service Tax Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441143