https://www.taxtmi.com/caselaws?id=793146 Transportation of goods by road remained outside tax under the negative list unless the supplier qualified as a Goods Transport Agency by providing transport-related services and issuing a consignment note. On the stated facts, the appellant only carried goods by road, charged freight, did not issue consignment notes, and provided no ancillary transport services. In the absence of evidence satisfying the statutory definition of GTA, the service could not be taxed as a Goods Transport Agency service and fell within the negative list. The demand was therefore unsustainable. en-us Fri, 05 Jun 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793146 Transportation of goods by road remained outside tax under the negative list unless the supplier qualified as a Goods Transport Agency by providing transport-related services and issuing a consignment note. On the stated facts, the appellant only carried goods by road, charged freight, did not issue consignment notes, and provided no ancillary transport services. In the absence of evidence satisfying the statutory definition of GTA, the service could not be taxed as a Goods Transport Agency service and fell within the negative list. The demand was therefore unsustainable. Case-Laws Service Tax Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793146