https://www.taxtmi.com/caselaws?id=443660 Classification of services centred on whether the appellant rendered cargo handling or goods transport agency (GTA) services; factual finding that the appellant performed transportation of goods for a principal/consignee and did not issue consignment notes, so service fell within the negative list exclusion for road transportation and tax liability under GTA was correctly discharged by the consignee under reverse charge, resulting in demand against the appellant being unsustainable. On limitation, authorities could not invoke extended period for suppression because an earlier audit view had been accepted; accordingly the extended-period demand was set aside and the impugned demand annulled on merits and limitation. en-us Thu, 21 Sep 2023 00:00:00 +0530 Thu, 15 Jan 2026 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443660 Classification of services centred on whether the appellant rendered cargo handling or goods transport agency (GTA) services; factual finding that the appellant performed transportation of goods for a principal/consignee and did not issue consignment notes, so service fell within the negative list exclusion for road transportation and tax liability under GTA was correctly discharged by the consignee under reverse charge, resulting in demand against the appellant being unsustainable. On limitation, authorities could not invoke extended period for suppression because an earlier audit view had been accepted; accordingly the extended-period demand was set aside and the impugned demand annulled on merits and limitation. Case-Laws Service Tax Thu, 21 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443660