2024 (2) TMI 506 - HC - Service Tax

GTA Service - Declaration by the Goods Transport Agency in the consignment note has not been made so as to comply with the two conditions of Notification No. 32/2004- ST dated 03.12.2004 - HELD THAT - It is merely for the purposes of removing the inconvenience in availing the benefit under the notification that the circular provides as an option to make declaration on the consignment note as compliance of the condition of the notification in question. It does not prohibit making a declaration separately. The finding of fact has been recorded in the order in original by the Commissioner of Central Excise that conditions have been satisfied by the respondent herein. The Tribunal has concurred with the findings. The findings recorded are findings of fact based on consideration of relevant materials on record. No substantial question of law arises from the impugned order of the Tribunal in view of the fact briefly noted and the detailed discussion and findings of facts recorded in the order in original passed by the Commissioner of Service Tax. The appeal is dismissed at the admission stage.

Summary

Issues involved:
The issues involved in the judgment are the challenge to an order passed by the Customs, Excise and Service Tax Appellate Tribunal regarding the compliance with conditions of Notification No. 32/2004-ST by a Goods Transport Agency.

Summary:

Compliance with Notification No. 32/2004-ST:
The appellant challenged the Tribunal's order, arguing that the Goods Transport Agency did not fulfill the conditions of Notification No. 32/2004-ST in the consignment note. The appellant contended that a separate declaration by the GTA would not suffice to comply with the notification's conditions. However, the Court found no merit in this argument. The Court clarified that the circular relied upon by the appellant did not restrict the method of compliance to only the consignment note declaration. The circular aimed to facilitate the benefit under the notification by providing an option for declaration on the consignment note, but it did not prohibit a separate declaration.

Findings of the Commissioner and Tribunal:
The Court reviewed the order passed by the Commissioner of Central Excise, Kolkata, which confirmed that the conditions were met by the assessee, leading to the dropping of all proceedings. The Tribunal upheld the Commissioner's decision, stating that the conditions were indeed satisfied. The Court emphasized that these findings were based on factual considerations and relevant evidence on record. Consequently, the Court concluded that no substantial legal question arose from the Tribunal's order, given the detailed examination of facts in the Commissioner's original order. Therefore, the appeal was dismissed at the admission stage.

Overall, the Court upheld the decision of the Tribunal and Commissioner, emphasizing the fulfillment of conditions by the assessee and the lack of legal grounds for challenging the Tribunal's order.