https://www.taxtmi.com/caselaws?id=794881 Goods Transport Agency classification depends on whether transport documents substantively function as consignment notes, not on their title or the transporter's status. Documents described as pay slips may satisfy Section 65(50b) of the Finance Act, 1994 and Rule 4B of the Service Tax Rules, 1994 where they record vehicle details, goods description and quantity, loading and unloading points, and transporter acknowledgment. Individual truck ownership therefore does not, by itself, exclude the service from Goods Transport Agency treatment. On the stated facts, the transportation was treated as taxable Goods Transport Agency service, the levy was considered valid, and the refund claim was unsustainable. en-us Wed, 08 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794881 Goods Transport Agency classification depends on whether transport documents substantively function as consignment notes, not on their title or the transporter's status. Documents described as pay slips may satisfy Section 65(50b) of the Finance Act, 1994 and Rule 4B of the Service Tax Rules, 1994 where they record vehicle details, goods description and quantity, loading and unloading points, and transporter acknowledgment. Individual truck ownership therefore does not, by itself, exclude the service from Goods Transport Agency treatment. On the stated facts, the transportation was treated as taxable Goods Transport Agency service, the levy was considered valid, and the refund claim was unsustainable. Case-Laws Service Tax Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794881