https://www.taxtmi.com/caselaws?id=788994 Service tax on freight for transporting iron ore fines was treated as inapplicable where the movement was by individual trucks and the record did not establish a goods transport agency issuing consignment notes, because taxability under that category depends on the statutory attributes of a GTA service. The demand was also held unsustainable on limitation, as the freight details were already available in audited records and the notice was issued after a substantial delay, so the extended period was unavailable. The impugned order was set aside and consequential relief followed. en-us Tue, 24 Mar 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788994 Service tax on freight for transporting iron ore fines was treated as inapplicable where the movement was by individual trucks and the record did not establish a goods transport agency issuing consignment notes, because taxability under that category depends on the statutory attributes of a GTA service. The demand was also held unsustainable on limitation, as the freight details were already available in audited records and the notice was issued after a substantial delay, so the extended period was unavailable. The impugned order was set aside and consequential relief followed. Case-Laws Service Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788994