https://www.taxtmi.com/caselaws?id=753142 Transportation of goods by road accompanied by issuance of consignment notes falls within the statutory concept of Goods Transport Agency service under the service tax regime. The agreements and consignment notes showed that the activity was transport service, not mere hiring of vehicles or supply of tangible goods. Where the same transportation activity had already suffered service tax at the recipient's end under reverse charge, the department could not tax the provider again under a different classification, as that would amount to impermissible double taxation without authority of law. en-us Thu, 04 Apr 2024 00:00:00 +0530 Sat, 25 May 2024 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753142 Transportation of goods by road accompanied by issuance of consignment notes falls within the statutory concept of Goods Transport Agency service under the service tax regime. The agreements and consignment notes showed that the activity was transport service, not mere hiring of vehicles or supply of tangible goods. Where the same transportation activity had already suffered service tax at the recipient's end under reverse charge, the department could not tax the provider again under a different classification, as that would amount to impermissible double taxation without authority of law. Case-Laws Service Tax Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753142