https://www.taxtmi.com/caselaws?id=794123 Transportation under a composite cargo handling arrangement was not taxable as Goods Transport Agency service where no consignment note was issued. The record showed a single contract covering handling, loading, unloading, stacking and incidental logistics operations, with only consolidated invoicing allocating amounts between handling and transportation. In the absence of a consignment note, the service did not satisfy the statutory GTA definition, and the Revenue could not artificially split the composite contract to impose reverse-charge liability on the recipient. The alleged GTA demand therefore did not survive, and the related tax, interest and penalties were set aside. en-us Mon, 29 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794123 Transportation under a composite cargo handling arrangement was not taxable as Goods Transport Agency service where no consignment note was issued. The record showed a single contract covering handling, loading, unloading, stacking and incidental logistics operations, with only consolidated invoicing allocating amounts between handling and transportation. In the absence of a consignment note, the service did not satisfy the statutory GTA definition, and the Revenue could not artificially split the composite contract to impose reverse-charge liability on the recipient. The alleged GTA demand therefore did not survive, and the related tax, interest and penalties were set aside. Case-Laws Service Tax Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794123