https://www.taxtmi.com/caselaws?id=784951 Services consisting of movement of coal under fixed pick-up and delivery arrangements are not taxable as Goods Transport Agency where there is no leasing, hiring or transfer of vehicle rights and no affirmative factual basis for reclassification; the negative-list exclusion therefore applies and the adjudicating authority's order dropping proceedings is upheld. Separately, reliance solely on third-party income-tax data without independent investigation or corroborative evidence does not establish suppression and cannot justify invocation of the extended period of limitation, so demands based only on such data are unsustainable. en-us Fri, 09 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 20:52:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784951 Services consisting of movement of coal under fixed pick-up and delivery arrangements are not taxable as Goods Transport Agency where there is no leasing, hiring or transfer of vehicle rights and no affirmative factual basis for reclassification; the negative-list exclusion therefore applies and the adjudicating authority's order dropping proceedings is upheld. Separately, reliance solely on third-party income-tax data without independent investigation or corroborative evidence does not establish suppression and cannot justify invocation of the extended period of limitation, so demands based only on such data are unsustainable. Case-Laws Service Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784951