https://www.taxtmi.com/caselaws?id=796772 Reverse-charge service tax does not apply to road freight where no consignment note is issued, because goods transport agency service requires both road transport and a consignment note; mere carriage of goods falls outside that category. Directors' remuneration is not taxable where tax treatment, salary disclosure and provident-fund contributions establish an employer-employee relationship, since employment services are excluded from taxable service. Contract-manufacturing arrangements do not amount to manpower supply where contractors retain responsibility for labour, wages, statutory compliance, safety and supervision, and the recipient lacks control over the workforce. The disputed activities therefore attract no corresponding service-tax liability, interest or penalties. en-us Thu, 23 Jul 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796772 Reverse-charge service tax does not apply to road freight where no consignment note is issued, because goods transport agency service requires both road transport and a consignment note; mere carriage of goods falls outside that category. Directors' remuneration is not taxable where tax treatment, salary disclosure and provident-fund contributions establish an employer-employee relationship, since employment services are excluded from taxable service. Contract-manufacturing arrangements do not amount to manpower supply where contractors retain responsibility for labour, wages, statutory compliance, safety and supervision, and the recipient lacks control over the workforce. The disputed activities therefore attract no corresponding service-tax liability, interest or penalties. Case-Laws Service Tax Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796772