https://www.taxtmi.com/caselaws?id=800176 Composite service classification follows the essential character test: work orders predominantly involving transportation of coal, slurry and related material fall under goods transport agency service, while incidental activities do not convert the service into mining. Consignment-note transactions may attract reverse-charge liability for specified corporate recipients; transport without consignment notes falls within the negative list. Small-service-provider exemption applies to management, maintenance and repair and supply of tangible goods services except for limited non-exempt turnover. In the absence of suppression with intent to evade, no penalty for non-payment applies, although delayed return filing remains penalised. A separate unsupported demand for the later period is unsustainable. en-us Wed, 30 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800176 Composite service classification follows the essential character test: work orders predominantly involving transportation of coal, slurry and related material fall under goods transport agency service, while incidental activities do not convert the service into mining. Consignment-note transactions may attract reverse-charge liability for specified corporate recipients; transport without consignment notes falls within the negative list. Small-service-provider exemption applies to management, maintenance and repair and supply of tangible goods services except for limited non-exempt turnover. In the absence of suppression with intent to evade, no penalty for non-payment applies, although delayed return filing remains penalised. A separate unsupported demand for the later period is unsustainable. Case-Laws Service Tax Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800176