https://www.taxtmi.com/caselaws?id=790505 Transportation of goods by road is outside the service tax net where it is undertaken independently and the provider is neither a goods transport agency nor a courier agency. Financial information drawn from Form 26AS or income-tax records does not, by itself, establish taxability without examining the nature of the underlying service. Extended limitation requires a sustainable finding of fraud, collusion, wilful misstatement, suppression of facts, or deliberate contravention intended to evade tax. In the absence of those statutory conditions, the demand, interest and penalty cannot be sustained, and jurisdictional challenges may be pursued through writ proceedings. en-us Tue, 21 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790505 Transportation of goods by road is outside the service tax net where it is undertaken independently and the provider is neither a goods transport agency nor a courier agency. Financial information drawn from Form 26AS or income-tax records does not, by itself, establish taxability without examining the nature of the underlying service. Extended limitation requires a sustainable finding of fraud, collusion, wilful misstatement, suppression of facts, or deliberate contravention intended to evade tax. In the absence of those statutory conditions, the demand, interest and penalty cannot be sustained, and jurisdictional challenges may be pursued through writ proceedings. Case-Laws GST Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790505