https://www.taxtmi.com/caselaws?id=471147 G.I. wire welded mesh made of iron and steel is classifiable as wire mesh under Sub-heading 73142090, rather than poultry-keeping machinery under Sub-heading 84362900, because it is goods of general application and its use in poultry equipment is not exclusive. Iron cages without automatic devices do not constitute poultry-keeping machinery; excise duty, interest and penalties consequently apply. Freight paid to individual truck operators does not attract service tax under reverse charge as Goods Transport Agency service unless the transport provider issues a consignment note. In the absence of evidence of payments to a Goods Transport Agency, service tax, interest and consequential penalties are not leviable. en-us Thu, 04 Sep 2025 00:00:00 +0530 Sat, 22 Aug 2026 22:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471147 G.I. wire welded mesh made of iron and steel is classifiable as wire mesh under Sub-heading 73142090, rather than poultry-keeping machinery under Sub-heading 84362900, because it is goods of general application and its use in poultry equipment is not exclusive. Iron cages without automatic devices do not constitute poultry-keeping machinery; excise duty, interest and penalties consequently apply. Freight paid to individual truck operators does not attract service tax under reverse charge as Goods Transport Agency service unless the transport provider issues a consignment note. In the absence of evidence of payments to a Goods Transport Agency, service tax, interest and consequential penalties are not leviable. Case-Laws Central Excise Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471147