https://www.taxtmi.com/caselaws?id=756095 Transportation of goods by road is outside the negative list exclusion only where the service is provided by a goods transport agency issuing a consignment note. Under the Finance Act, 1994 and Rule 4B of the Service Tax Rules, a goods transport agency service requires transport by road with issuance of a consignment note. On the facts stated, no consignment note was issued and the vehicle hiring was on a kilometre basis, not linked to destination or quantity of goods. The arrangement therefore did not qualify as goods transport agency service, and service tax under reverse charge mechanism was not payable. en-us Wed, 24 Jul 2024 00:00:00 +0530 Sat, 27 Jul 2024 08:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756095 Transportation of goods by road is outside the negative list exclusion only where the service is provided by a goods transport agency issuing a consignment note. Under the Finance Act, 1994 and Rule 4B of the Service Tax Rules, a goods transport agency service requires transport by road with issuance of a consignment note. On the facts stated, no consignment note was issued and the vehicle hiring was on a kilometre basis, not linked to destination or quantity of goods. The arrangement therefore did not qualify as goods transport agency service, and service tax under reverse charge mechanism was not payable. Case-Laws Service Tax Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756095