https://www.taxtmi.com/caselaws?id=789234 Transportation of goods by road was held to fall within the negative list where the supplier used his own vehicles and did not act as a Goods Transport Agency issuing consignment notes. The Service Tax demand was unsustainable because it rested only on Form 26AS and income tax return data, without corroborative evidence proving the taxable nature of the service. In the absence of proof that the appellant functioned as a GTA, the tax demand could not be upheld, and the connected penalties and late fee also failed. en-us Fri, 20 Mar 2026 00:00:00 +0530 Sat, 04 Apr 2026 12:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789234 Transportation of goods by road was held to fall within the negative list where the supplier used his own vehicles and did not act as a Goods Transport Agency issuing consignment notes. The Service Tax demand was unsustainable because it rested only on Form 26AS and income tax return data, without corroborative evidence proving the taxable nature of the service. In the absence of proof that the appellant functioned as a GTA, the tax demand could not be upheld, and the connected penalties and late fee also failed. Case-Laws Service Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789234