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TMI Blog2013 (8) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... icable to individual truck owners – as such no consignment note was issued in any manner – The person concerned had to be a ‘goods transport agency’ within the usual meaning of the expression independent of Rule 4A – A person becomes Goods Transport Agency only if he issued the consignment note - The rule says that if the person was a Goods Transport Agency, such agency had to issue consignment note – waiver of pre-deposit allowed till the disposal – Decided in favor of assesse. - ST/44/2011 - - - Dated:- 26-7-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Shri Thomas Tony, C.A. For the Respondent: Shri P. Arul, Superintendent (AR) ORDER Per Mathew John; 1. The applicant is a manufacturer of water ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t period, the Commissioner (Appeals) himself has set aside the demands confirmed by the adjudicating authority on similar grounds. 3. Opposing the prayer, Ld. AR for Revenue submits that any person who provides service in relation to transport of goods by road and issues consignment notes by whatever name called is defined as Goods Transport Agency. There is a legal obligation under Rule 4A of Service Tax Rules, 1994 that Goods Transport Agency has to issue consignment note. The fact that truck owners were illiterate and they did not issue consignment note cannot be a reason to say that no tax liability would arise. He also wants to rely on the following decisions : a) Mahavir Rolling Mills Ltd. Vs CST Ahmedabad 2009 (16) STR 766 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods transport agency. 5. Now the position is that a person becomes Goods Transport Agency only if he issues the consignment note. The rule says that if the person is a Goods Transport Agency, such agency has to issue consignment note. Because of the circular definition, we are not able to make out which of the requirements is to be satisfied first. In the normal course, the requirement in the Act should come first. That is to say, the person concerned has to be a goods transport agency within the usual meaning of the expression independent of Rule 4A. In this context, we have referred to the Budget Speech while introducing this levy where the Hon. Finance Minister has made it very clear that service tax levy shall not be applicable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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