https://www.taxtmi.com/caselaws?id=800927 Transportation of potato qualified for the service-tax exemption available to agricultural produce. Vehicle-hire services supplied to other goods transport agencies also fell within the relevant exemption. For goods transport agency services provided to specified recipients, including body corporates, reverse charge placed the tax liability on the recipient rather than the service provider. Residual transport receipts remained eligible for the small-service-provider threshold exemption and the applicable GTA abatement. Tax liability was therefore confined to the taxable residual receipts, subject to verification, and service-tax penalties were set aside. en-us Mon, 12 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800927 Transportation of potato qualified for the service-tax exemption available to agricultural produce. Vehicle-hire services supplied to other goods transport agencies also fell within the relevant exemption. For goods transport agency services provided to specified recipients, including body corporates, reverse charge placed the tax liability on the recipient rather than the service provider. Residual transport receipts remained eligible for the small-service-provider threshold exemption and the applicable GTA abatement. Tax liability was therefore confined to the taxable residual receipts, subject to verification, and service-tax penalties were set aside. Case-Laws Service Tax Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800927