https://www.taxtmi.com/caselaws?id=799091 Goods Transport Agency classification requires both provision of transportation-related service and issuance of a consignment note. Receipts from hiring lorries owned or operated by the service provider, without consignment notes, do not meet that definition. Such receipts also cannot support service-tax liability under clearing and forwarding service where that taxable category is not established by the nature of the activity. The service-tax demand and consequential liabilities are therefore unsustainable. en-us Wed, 04 Mar 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799091 Goods Transport Agency classification requires both provision of transportation-related service and issuance of a consignment note. Receipts from hiring lorries owned or operated by the service provider, without consignment notes, do not meet that definition. Such receipts also cannot support service-tax liability under clearing and forwarding service where that taxable category is not established by the nature of the activity. The service-tax demand and consequential liabilities are therefore unsustainable. Case-Laws Service Tax Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799091