https://www.taxtmi.com/caselaws?id=751446 Arranging transportation of sold goods through truck owners or other transporters, without issuing consignment notes or lorry receipts and without any separate logistics or distribution arrangement, was treated as mere transport coordination rather than a taxable business support service. The charges collected over actual freight did not, by themselves, establish an independent service element. Applying the cited precedent, the tribunal held that delivery-related transport arranged for sale of goods does not become business support service in the absence of a separate service contract or distinct support activity. On those facts, the service tax demand was not sustainable. en-us Tue, 09 Apr 2024 00:00:00 +0530 Tue, 16 Apr 2024 21:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751446 Arranging transportation of sold goods through truck owners or other transporters, without issuing consignment notes or lorry receipts and without any separate logistics or distribution arrangement, was treated as mere transport coordination rather than a taxable business support service. The charges collected over actual freight did not, by themselves, establish an independent service element. Applying the cited precedent, the tribunal held that delivery-related transport arranged for sale of goods does not become business support service in the absence of a separate service contract or distinct support activity. On those facts, the service tax demand was not sustainable. Case-Laws Service Tax Tue, 09 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751446