https://www.taxtmi.com/caselaws?id=784820 Whether Rule 4B required consignment notes where GTA service was exempt under Section 93: Rule 4B and its proviso mandate consignment notes for taxable road transportation, but exemption under Section 93 removes that obligation; the appellant produced GRs and accounted charges showing transportation for single consignee under Rs.750, so the requirement did not defeat the claimed exemption - outcome: exemption claim to be re-examined on documents and allowed for consideration. Whether extended period of limitation could be invoked for suppression: suppression requires deliberate, wilful nondisclosure (per SC precedent) and returns/audited accounts reflected the exempted amounts, so there was no suppression - outcome: extended period not invokable and impugned order set aside; matter remanded to Commissioner (Appeals) for document-based reassessment. en-us Tue, 11 Nov 2025 00:00:00 +0530 Tue, 13 Jan 2026 08:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784820 Whether Rule 4B required consignment notes where GTA service was exempt under Section 93: Rule 4B and its proviso mandate consignment notes for taxable road transportation, but exemption under Section 93 removes that obligation; the appellant produced GRs and accounted charges showing transportation for single consignee under Rs.750, so the requirement did not defeat the claimed exemption - outcome: exemption claim to be re-examined on documents and allowed for consideration. Whether extended period of limitation could be invoked for suppression: suppression requires deliberate, wilful nondisclosure (per SC precedent) and returns/audited accounts reflected the exempted amounts, so there was no suppression - outcome: extended period not invokable and impugned order set aside; matter remanded to Commissioner (Appeals) for document-based reassessment. Case-Laws Service Tax Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784820