https://www.taxtmi.com/caselaws?id=796923 Goods Transport Agency classification depends on whether carriage documents contain the essential particulars of a consignment note, not on whether they carry that title. Bills evidencing transportation may qualify, and recipient certificates confirming GTA services and reverse-charge tax payment support that classification. Service-tax turnover cannot be determined solely from Form 26AS or income-tax records without verifying books, invoices, and underlying transactions. Where ST-3 returns were regularly filed and relevant information was already available, similar facts cannot establish suppression to invoke the extended limitation period. Consequently, the disputed service-tax demands, interest, and penalties were unsustainable. en-us Wed, 12 Aug 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796923 Goods Transport Agency classification depends on whether carriage documents contain the essential particulars of a consignment note, not on whether they carry that title. Bills evidencing transportation may qualify, and recipient certificates confirming GTA services and reverse-charge tax payment support that classification. Service-tax turnover cannot be determined solely from Form 26AS or income-tax records without verifying books, invoices, and underlying transactions. Where ST-3 returns were regularly filed and relevant information was already available, similar facts cannot establish suppression to invoke the extended limitation period. Consequently, the disputed service-tax demands, interest, and penalties were unsustainable. Case-Laws Service Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796923