https://www.taxtmi.com/caselaws?id=801303 Road transportation without issuance of a consignment note does not qualify as Goods Transport Agency service because issuing that note is required for that classification. Such transportation falls within the negative-list exclusion for road transport provided otherwise than by a Goods Transport Agency or courier agency and is therefore not liable to service tax. Transportation of food-grains is also not liable to service tax as Goods Transport Agency service. Consequently, the related service-tax demand, interest, penalties and late fee are unsustainable, and tax already paid is refundable. en-us Mon, 12 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801303 Road transportation without issuance of a consignment note does not qualify as Goods Transport Agency service because issuing that note is required for that classification. Such transportation falls within the negative-list exclusion for road transport provided otherwise than by a Goods Transport Agency or courier agency and is therefore not liable to service tax. Transportation of food-grains is also not liable to service tax as Goods Transport Agency service. Consequently, the related service-tax demand, interest, penalties and late fee are unsustainable, and tax already paid is refundable. Case-Laws Service Tax Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801303