https://www.taxtmi.com/caselaws?id=800699 Reverse-charge liability for goods transport agency services rests with specified freight-paying corporate recipients; where they have discharged tax, the service provider cannot face duplicate service-tax and interest recovery. Income-tax return turnover alone does not establish taxable-service liability without verification of the nature of services. Extended limitation requires suppression with intent to evade, which registration and information received from the Income Tax Department did not establish. Mandatory pre-show-cause-notice consultation applies unless an identified exclusion operates; failure to consult renders the demand unsustainable. With no surviving substantive demand or suppression, the equal penalty is unsustainable, while a separate penalty for statutory contravention remains applicable. en-us Thu, 08 Oct 2026 00:00:00 +0530 Sat, 10 Oct 2026 08:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800699 Reverse-charge liability for goods transport agency services rests with specified freight-paying corporate recipients; where they have discharged tax, the service provider cannot face duplicate service-tax and interest recovery. Income-tax return turnover alone does not establish taxable-service liability without verification of the nature of services. Extended limitation requires suppression with intent to evade, which registration and information received from the Income Tax Department did not establish. Mandatory pre-show-cause-notice consultation applies unless an identified exclusion operates; failure to consult renders the demand unsustainable. With no surviving substantive demand or suppression, the equal penalty is unsustainable, while a separate penalty for statutory contravention remains applicable. Case-Laws Service Tax Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800699