https://www.taxtmi.com/caselaws?id=465248 Service tax under reverse charge on alleged goods transport agency services was challenged because the demand rested on balance-sheet entries for freight and forwarding expenses and carriage outward. The appellant stated that transport was obtained from individual truck owners and that no consignment note was issued. As the records did not show that the service providers were goods transport agents or that consignment notes had been issued, the demand was found not maintainable. en-us Wed, 12 Jul 2023 00:00:00 +0530 Fri, 12 Dec 2025 20:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465248 Service tax under reverse charge on alleged goods transport agency services was challenged because the demand rested on balance-sheet entries for freight and forwarding expenses and carriage outward. The appellant stated that transport was obtained from individual truck owners and that no consignment note was issued. As the records did not show that the service providers were goods transport agents or that consignment notes had been issued, the demand was found not maintainable. Case-Laws Service Tax Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465248