https://www.taxtmi.com/caselaws?id=787837 Where agreements separately state charges for transportation and clearing-and-forwarding, and transportation satisfies GTA formalities (serial consignment notes) with tax on GTA discharged by the recipient under reverse charge, transportation remuneration constitutes GTA service and must not be included in the assessable value of clearing-and-forwarding services; aggregating such charges would result in double taxation. Applying these principles to the facts leads to setting aside the demand and allowing the appeal in favour of the assessee, with transportation classified as distinct GTA remuneration not subject to inclusion in C&F service value. en-us Mon, 23 Feb 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787837 Where agreements separately state charges for transportation and clearing-and-forwarding, and transportation satisfies GTA formalities (serial consignment notes) with tax on GTA discharged by the recipient under reverse charge, transportation remuneration constitutes GTA service and must not be included in the assessable value of clearing-and-forwarding services; aggregating such charges would result in double taxation. Applying these principles to the facts leads to setting aside the demand and allowing the appeal in favour of the assessee, with transportation classified as distinct GTA remuneration not subject to inclusion in C&F service value. Case-Laws Service Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787837