https://www.taxtmi.com/caselaws?id=788994 Service tax under the goods transport agency category applies only where the transporter issues a consignment note and assumes the statutory character of a GTA; mere hiring of trucks to carry goods, without a consignment note, does not satisfy that definition and the freight demand fails. The extended limitation period cannot be invoked absent suppression or misdeclaration, particularly where the relevant figures had already been audited before the notice was issued. On these grounds, the demand was unsustainable and the assessee obtained consequential relief. en-us Tue, 24 Mar 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788994 Service tax under the goods transport agency category applies only where the transporter issues a consignment note and assumes the statutory character of a GTA; mere hiring of trucks to carry goods, without a consignment note, does not satisfy that definition and the freight demand fails. The extended limitation period cannot be invoked absent suppression or misdeclaration, particularly where the relevant figures had already been audited before the notice was issued. On these grounds, the demand was unsustainable and the assessee obtained consequential relief. Case-Laws Service Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788994