https://www.taxtmi.com/caselaws?id=778384 CESTAT KOLKATA - AT set aside the impugned order and allowed the appeal, holding that a service-tax demand based solely on CBDT data without independent corroborative evidence is unsustainable. The tribunal found the appellants rendered only arrangement of road carriage and, lacking issuance of consignment notes, their activities fell within the negative list (s.66D(P)(i)(A)) and were not taxable as GTA services. Consequently, demands for service tax, interest and penalty were quashed, and invocation of the extended limitation period was rejected for want of established suppression with intent to evade tax. en-us Fri, 12 Sep 2025 00:00:00 +0530 Tue, 16 Sep 2025 09:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778384 CESTAT KOLKATA - AT set aside the impugned order and allowed the appeal, holding that a service-tax demand based solely on CBDT data without independent corroborative evidence is unsustainable. The tribunal found the appellants rendered only arrangement of road carriage and, lacking issuance of consignment notes, their activities fell within the negative list (s.66D(P)(i)(A)) and were not taxable as GTA services. Consequently, demands for service tax, interest and penalty were quashed, and invocation of the extended limitation period was rejected for want of established suppression with intent to evade tax. Case-Laws Service Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778384