Service Tax on Tractor Transport Quashed: CESTAT Imposes Rs. 10K Penalty Each for Non-Compliance

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Service Tax on Tractor Transport Quashed: CESTAT Imposes Rs. 10K Penalty Each for Non-Compliance

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Published on

30/03/2026

By Mariya Paliwala

Service Tax on Tractor Transport Quashed: CESTAT Imposes Rs. 10K Penalty Each for Non-Compliance

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has held that transportation of tractors by driving them to dealers does not qualify as “manpower recruitment or supply agency service,” thereby setting aside substantial service tax demands raised by the department. The bench of S.S. Garg (Judicial Member) and P. Anjani Kumar (Technical…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Tractor Transport

Service Tax on Tractor Transport Quashed: CESTAT Imposes Rs. 10K Penalty Each for Non-Compliance

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