https://www.taxtmi.com/caselaws?id=800695 Transportation of goods by road does not create further service-tax liability for the provider where the recipient has discharged the tax under the reverse charge mechanism. The absence of a consignment note, together with tax payment by the recipient, supports the conclusion that no additional tax is payable by the transport service provider. Consequently, a service-tax demand and associated penalty against the provider are unsustainable in these circumstances. en-us Tue, 06 Oct 2026 00:00:00 +0530 Sat, 10 Oct 2026 08:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800695 Transportation of goods by road does not create further service-tax liability for the provider where the recipient has discharged the tax under the reverse charge mechanism. The absence of a consignment note, together with tax payment by the recipient, supports the conclusion that no additional tax is payable by the transport service provider. Consequently, a service-tax demand and associated penalty against the provider are unsustainable in these circumstances. Case-Laws Service Tax Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800695