https://www.taxtmi.com/caselaws?id=792733 A subcontractor that merely arranges vehicles and coordinates transport on behalf of a principal contractor is not treated as an independent Goods Transport Agency provider when consignment notes are issued only by the principal contractor. Where the principal contractor has already discharged tax on the transportation component, a further levy on the subcontractor is impermissible double taxation. The extended limitation period cannot be invoked without suppression or intent to evade, especially where the contractual arrangement was already within departmental knowledge. In that setting, related interest and penalties do not survive once the demand fails on merits and limitation. en-us Tue, 02 Jun 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792733 A subcontractor that merely arranges vehicles and coordinates transport on behalf of a principal contractor is not treated as an independent Goods Transport Agency provider when consignment notes are issued only by the principal contractor. Where the principal contractor has already discharged tax on the transportation component, a further levy on the subcontractor is impermissible double taxation. The extended limitation period cannot be invoked without suppression or intent to evade, especially where the contractual arrangement was already within departmental knowledge. In that setting, related interest and penalties do not survive once the demand fails on merits and limitation. Case-Laws Service Tax Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792733