https://www.taxtmi.com/article/detailed?id=16901 A Goods Transport Agency service under the Finance Act, 1994 arises only where transport of goods by road is accompanied by a consignment note. Where goods are carried in a vehicle taken on lease or hire, and the goods remain in the appellant's custody and control, the arrangement is vehicle hire and not a GTA service. The absence of a consignment note is an essential statutory deficiency, not a procedural lapse, and tax liability cannot be created by inference or assumption. en-us Sat, 11 Jul 2026 10:32:10 +0530 Sat, 11 Jul 2026 10:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16901 A Goods Transport Agency service under the Finance Act, 1994 arises only where transport of goods by road is accompanied by a consignment note. Where goods are carried in a vehicle taken on lease or hire, and the goods remain in the appellant's custody and control, the arrangement is vehicle hire and not a GTA service. The absence of a consignment note is an essential statutory deficiency, not a procedural lapse, and tax liability cannot be created by inference or assumption. Articles Service Tax Sat, 11 Jul 2026 10:32:10 +0530 https://www.taxtmi.com/article/detailed?id=16901