https://www.taxtmi.com/caselaws?id=800772 Road transportation performed without issuing consignment notes does not meet the statutory definition of a goods transport agency under the Finance Act, 1994. Transportation of goods by road is included in the negative list, except where the service is provided by a goods transport agency or courier agency. As no consignment notes were issued, the transport activity remained within the negative-list exclusion and was not liable to service tax. Consequently, the related tax demand, interest and penalty did not survive. en-us Tue, 06 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800772 Road transportation performed without issuing consignment notes does not meet the statutory definition of a goods transport agency under the Finance Act, 1994. Transportation of goods by road is included in the negative list, except where the service is provided by a goods transport agency or courier agency. As no consignment notes were issued, the transport activity remained within the negative-list exclusion and was not liable to service tax. Consequently, the related tax demand, interest and penalty did not survive. Case-Laws Service Tax Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800772