https://www.taxtmi.com/caselaws?id=783280 CESTAT set aside the impugned order and allowed the assessee's appeal in toto. It held that threshing and re-drying of tobacco leaves, resulting in unmanufactured tobacco, does not constitute "Business Auxiliary Service," following prior precedent affirmed by SC; consequently, the service tax demand, interest and penalties on this count were unsustainable. On the issue of GTA service, the Tribunal found that the assessee engaged local truck operators who did not issue consignment notes or equivalent transport documents. In the absence of consignment notes, the transporters did not qualify as "goods transport agency," and no reverse charge liability arose. All demands and consequential liabilities were therefore quashed. en-us Fri, 12 Dec 2025 00:00:00 +0530 Sat, 13 Dec 2025 08:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783280 CESTAT set aside the impugned order and allowed the assessee's appeal in toto. It held that threshing and re-drying of tobacco leaves, resulting in unmanufactured tobacco, does not constitute "Business Auxiliary Service," following prior precedent affirmed by SC; consequently, the service tax demand, interest and penalties on this count were unsustainable. On the issue of GTA service, the Tribunal found that the assessee engaged local truck operators who did not issue consignment notes or equivalent transport documents. In the absence of consignment notes, the transporters did not qualify as "goods transport agency," and no reverse charge liability arose. All demands and consequential liabilities were therefore quashed. Case-Laws Service Tax Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783280