https://www.taxtmi.com/caselaws?id=802449 Recipients bear the full service-tax liability for goods transport agency services under reverse charge where the consignor or consignee falls within specified categories. Transport of fertiliser, organic manure and oil cakes qualifies for exemption, subject to proof of entitlement through relevant transport records. Income-tax returns and Form 26AS alone cannot establish taxable services without independent verification or corroborative evidence. Differences between income-tax data available to the department and service-tax returns do not, by themselves, establish suppression or justify the extended limitation period. en-us Mon, 02 Nov 2026 00:00:00 +0530 Fri, 06 Nov 2026 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802449 Recipients bear the full service-tax liability for goods transport agency services under reverse charge where the consignor or consignee falls within specified categories. Transport of fertiliser, organic manure and oil cakes qualifies for exemption, subject to proof of entitlement through relevant transport records. Income-tax returns and Form 26AS alone cannot establish taxable services without independent verification or corroborative evidence. Differences between income-tax data available to the department and service-tax returns do not, by themselves, establish suppression or justify the extended limitation period. Case-Laws Service Tax Mon, 02 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802449