https://www.taxtmi.com/caselaws?id=797196 Service-tax liability did not extend to receipts attributable to periods after 1 July 2017, when the GST regime replaced the Finance Act, 1994 framework; discrepancies in post-GST receipts may instead require action under GST law. Transportation of food grains and chemical fertilisers through GTA services falls within the relevant exemption, while specified handling and storage activities for agricultural produce fall within the Negative List. Hiring goods vehicles to GTAs is exempt. GTA services supplied to body corporates are subject to reverse charge in the recipient's hands. Form 26AS-based demands require evidence that the receipts represent taxable services. en-us Thu, 13 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797196 Service-tax liability did not extend to receipts attributable to periods after 1 July 2017, when the GST regime replaced the Finance Act, 1994 framework; discrepancies in post-GST receipts may instead require action under GST law. Transportation of food grains and chemical fertilisers through GTA services falls within the relevant exemption, while specified handling and storage activities for agricultural produce fall within the Negative List. Hiring goods vehicles to GTAs is exempt. GTA services supplied to body corporates are subject to reverse charge in the recipient's hands. Form 26AS-based demands require evidence that the receipts represent taxable services. Case-Laws Service Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797196