https://www.taxtmi.com/caselaws?id=793070 Transportation of goods by road without issuance of a consignment note was treated as outside Goods Transport Agency service, and the activity was also found to fall within the negative list for road transportation. The allied loading, unloading and handling of agricultural produce was further covered by the exemption under Notification No. 25/2012-ST. On that basis, the service tax demand was held unsustainable, and the related interest and penalties were also set aside because the extended period could not be invoked. en-us Tue, 05 May 2026 00:00:00 +0530 Tue, 09 Jun 2026 07:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793070 Transportation of goods by road without issuance of a consignment note was treated as outside Goods Transport Agency service, and the activity was also found to fall within the negative list for road transportation. The allied loading, unloading and handling of agricultural produce was further covered by the exemption under Notification No. 25/2012-ST. On that basis, the service tax demand was held unsustainable, and the related interest and penalties were also set aside because the extended period could not be invoked. Case-Laws Service Tax Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793070