https://www.taxtmi.com/highlights?id=100595 Transportation and incidental handling of food grains by road was held not taxable as Goods Transport Agency service because consignment notes were absent, and issuance of a consignment note is an essential condition for that category. The alternative classification as cargo handling service also failed, since the demand was raised on the entire consideration without a workable split between transport and handling charges, and mere transport is outside cargo handling. The activity was treated as covered by the negative list and, in any event, exempt for loading and unloading of agricultural produce. On that footing, service tax, interest and penalties were unsustainable, and the extended period could not be invoked once the underlying activity was found non-taxable. en-us Tue, 09 Jun 2026 07:50:17 +0530 Tue, 09 Jun 2026 07:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100595 Transportation and incidental handling of food grains by road was held not taxable as Goods Transport Agency service because consignment notes were absent, and issuance of a consignment note is an essential condition for that category. The alternative classification as cargo handling service also failed, since the demand was raised on the entire consideration without a workable split between transport and handling charges, and mere transport is outside cargo handling. The activity was treated as covered by the negative list and, in any event, exempt for loading and unloading of agricultural produce. On that footing, service tax, interest and penalties were unsustainable, and the extended period could not be invoked once the underlying activity was found non-taxable. Highlights Service Tax Tue, 09 Jun 2026 07:50:17 +0530 https://www.taxtmi.com/highlights?id=100595