https://www.taxtmi.com/caselaws?id=802015 Transportation of goods by road without consignment notes falls outside taxable Goods Transport Agency services under the negative-list regime, because issuance of a consignment note is required for GTA status. Treating gross receipts alone as taxable consideration, without identifying another taxable service, cannot sustain Service Tax. Income Tax receipt data may prompt inquiry but does not by itself establish taxable activity, suppression, or intent to evade. Extended limitation therefore cannot apply absent independent evidence of deliberate concealment, and the tax demand, consequential interest, and penalties lack a sustainable basis. en-us Wed, 28 Oct 2026 00:00:00 +0530 Fri, 30 Oct 2026 08:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802015 Transportation of goods by road without consignment notes falls outside taxable Goods Transport Agency services under the negative-list regime, because issuance of a consignment note is required for GTA status. Treating gross receipts alone as taxable consideration, without identifying another taxable service, cannot sustain Service Tax. Income Tax receipt data may prompt inquiry but does not by itself establish taxable activity, suppression, or intent to evade. Extended limitation therefore cannot apply absent independent evidence of deliberate concealment, and the tax demand, consequential interest, and penalties lack a sustainable basis. Case-Laws Service Tax Wed, 28 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802015