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TMI Blog2012 (10) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... the fold of law - notifications being beneficial in nature and touches poor farmers, it cannot be said that there was mala fide to suppress the facts and figures because the mode of transport of sugar cane in sugar industry is well known to the society – matter remanded back to Adjudicating Authority - ST/1525 OF 2010, ST/1275-1277/2011 - ST/A/240-243/2012-CUS. - Dated:- 8-2-2012 - D. N. PANDA, RAKESH KUMAR, JJ. Vikrant Kakaria for the Applicant. K.P. Singh and K.K. Jaiswal for the Respondent. ORDER D.N. Panda, Judicial Member The issue of levy of service tax on the Chini Mills holding that goods transport agency service was availed by the chini mill was common question in all the adjudications under appeal. 2. Ld. Counsel Shri Kakaria appearing in ST/1525/10 brings out that during the harvest season of sugar cane, sugar cane is collected from collection centres by the sugar mill and bring the same to its factory. At the centre, the farmers deliver sugar cane. As it is obligation of the farmers that they shall deliver the sugar cane, respective transport cost is deducted from their bill and that is paid. In such factual scenario when the sugar ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ship of consignor and consignee. 5. Opposing all the argument of both the Counsels in the batch of appeal and single appeal, Shri Jaiswal, ld. Representative for Revenue submits that there is a report from the jurisdictional authority that consignment note for each transport was issued and the freight involved exceeds ₹ 1500/-. Shri K.P. Singh, Id. Representative for Revenue (in some of the cases) submits that Rule 2 (1) (d) (v) of service tax Rule 1994 does not expect the consignment note to be in a format but once the person availing GTA service comes under the law, his liability arises under the law. 6. Heard both sides and perused the record. 7. While passing interim orders we had noticed that the issue is of a recurring nature and many a times grievance of the assessees is that the farmers should not be taxed under the law since they are economically weaker. Therefore, pre-deposit in many cases have been waived and appeals are pending. We do not intend that the appeal should continue to be pending with interim orders revived from time to time, but such appeals should come to an end for which all the 4 appeals are taken up together, being agreed by both sid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Rules in this regard. Rule 4B has given meaning as to what is consignment note in view of appearance of that terms in section 65 (50b) of the Finance Act, 1994, Rule 4B of the Service Tax Rules, 1994 reads as under:- RULE [4B. Issue of consignment note. - Any goods transport agency which provides service in relation to transport of goods by road in a goods carriage shall issue a consignment note to the customer: Provided that where any taxable service in relation to transport of goods by road in a goods carriage is wholly exempted under section 93 of the Act, the goods transport agency shall not be required to issue the consignment note. Explanation. - For the purposes of this rule and the second proviso to rule 4A, consignment note means a document, issued by a goods transport agency against the receipt of goods for the purpose of transport of goods by road in a goods carriage, which is serially numbered, and contains the names of the consignor and consignee, registration number of the goods carriage in which the goods are transported, details of the goods transported, details of the place of origin and destination, person liable for paying, service tax whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all. 13. We are satisfied that if goods carriage transporter is commercially engaged in economic activity of transport it only comes within the meaning of commercial concern. Therefore, adjudication should always categorically bring out the mode of transport whether was provided by a commercial concern without making the adjudication fatal. So also when the cases are made by the Revenue it is necessary to state whether the consignment note carry the goods carriage number. If that is not ascertained, the mode of transport shall not be said to be by a goods carriage also. 14. We agree with Shri K.P. Singh ld. Representative for the Revenue to a limited extent on his submission that consignment note need not be in a format. It may be acceptable subject to the condition that the particulars appearing in the explanation under rule 4B are contained in that document. In whatever name a document is called if that has particulars prescribed under the explanation, that assumes the character of the consignment note. To bring a goods carriage to the ambit of tax it is necessary to have evidence showing that the commercial concern which provided service had engaged a carrier as is ide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n experienced at both end. While the GTA service came into force w.e.f. 01.01.2005 and after 9 years two notifications aforesaid were issued, that throws light that the persons and concerns governed by the confused scenario need to be leniently dealt under law. It is left open to adjudicating authority to decide the issue of penalty afresh taking the law laid down by the Apex Court in Rajasthan Spinning Mills Ltd. case. 20. In view of the aforesaid discussions made and legal aspects brought out, we are not inclined to decide each and every case in the bunch of appeal. Therefore, to resolve grievance of both, it would be proper to remit back all the appeals to the Adjudicating Authority according to the guidelines given aforesaid. Since we have come to the conclusion that the appeal No.ST/1275-77 requires remand, we dispose requirement of pre-deposit in those cases. 21. Consequently, stay applications registered as ST/S/2683-85/11 get disposed along with appeal No.ST/1275-77/11 and ST/1525/10 is disposed in above manner by remand to grant fair opportunity to all the appellants by the Adjudicating Authority and decide the issue before him as has been brought out in the show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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