https://www.taxtmi.com/caselaws?id=795731 Separately agreed and remunerated goods transport agency services remain distinct from clearing and forwarding agency services for service-tax purposes, even where both are supplied under one agreement. Distinct contractual rates and serially numbered goods receipts or consignment notes support classification of transportation as goods transport agency service rather than as part of clearing and forwarding. Where recipients are body corporates, service-tax liability on the goods transport agency service applies under the reverse-charge mechanism. Accordingly, consideration received for transportation cannot be included in the taxable value of clearing and forwarding agency services merely because the services arise under the same agreement. en-us Thu, 09 Jul 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795731 Separately agreed and remunerated goods transport agency services remain distinct from clearing and forwarding agency services for service-tax purposes, even where both are supplied under one agreement. Distinct contractual rates and serially numbered goods receipts or consignment notes support classification of transportation as goods transport agency service rather than as part of clearing and forwarding. Where recipients are body corporates, service-tax liability on the goods transport agency service applies under the reverse-charge mechanism. Accordingly, consideration received for transportation cannot be included in the taxable value of clearing and forwarding agency services merely because the services arise under the same agreement. Case-Laws Service Tax Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795731