https://www.taxtmi.com/caselaws?id=782087 CESTAT allowed the appeal, setting aside the entire service tax demand, interest, and penalties. It held that no tax was payable under Goods Transport Agency service as no consignment notes were issued and the appellant was not the freight payer; in any event, exemption under Notification No. 34/2004 could be claimed at any stage. The demand under Management or Business Consultant service was invalid because the SCN did not propose tax under the correct category of Manpower Recruitment or Supply Agency. Alleged Scientific and Technical Consultancy charges were found to be mere cost allocations without a service provider-service recipient relationship. Extended limitation and penalties were held inapplicable. en-us Fri, 21 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782087 CESTAT allowed the appeal, setting aside the entire service tax demand, interest, and penalties. It held that no tax was payable under Goods Transport Agency service as no consignment notes were issued and the appellant was not the freight payer; in any event, exemption under Notification No. 34/2004 could be claimed at any stage. The demand under Management or Business Consultant service was invalid because the SCN did not propose tax under the correct category of Manpower Recruitment or Supply Agency. Alleged Scientific and Technical Consultancy charges were found to be mere cost allocations without a service provider-service recipient relationship. Extended limitation and penalties were held inapplicable. Case-Laws Service Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782087