https://www.taxtmi.com/caselaws?id=790505 Transportation of goods by road in a person's own capacity and vehicles is treated as outside the service tax net unless the activity is shown to be that of a goods transport agency or courier agency; reliance on Form 26AS or income-tax data alone is insufficient. The note also explains that extended limitation can be invoked only on a clear statutory finding of fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax, and that demand, interest and penalty cannot stand without that jurisdictional foundation. 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 in a person's own capacity and vehicles is treated as outside the service tax net unless the activity is shown to be that of a goods transport agency or courier agency; reliance on Form 26AS or income-tax data alone is insufficient. The note also explains that extended limitation can be invoked only on a clear statutory finding of fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax, and that demand, interest and penalty cannot stand without that jurisdictional foundation. Case-Laws GST Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790505