https://www.taxtmi.com/caselaws?id=778786 CESTAT KOLKATA - AT allowed the appeal, setting aside the impugned order: service-tax demand founded solely on CBDT data was held unsustainable absent independent corroborative evidence; the appellants' arranging-transport service was excluded from GTA levy because no consignment notes were issued (entry in negative list under s.66D(P)(i)(A) of the Finance Act, 1994), so liability was not established; extended limitation could not be invoked as suppression with intent was not proved; consequential interest and penalty were also set aside. en-us Fri, 19 Sep 2025 00:00:00 +0530 Tue, 23 Sep 2025 08:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778786 CESTAT KOLKATA - AT allowed the appeal, setting aside the impugned order: service-tax demand founded solely on CBDT data was held unsustainable absent independent corroborative evidence; the appellants' arranging-transport service was excluded from GTA levy because no consignment notes were issued (entry in negative list under s.66D(P)(i)(A) of the Finance Act, 1994), so liability was not established; extended limitation could not be invoked as suppression with intent was not proved; consequential interest and penalty were also set aside. Case-Laws Service Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778786