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TMI Blog2014 (8) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... of the mined coal to the railway siding - None of the 24 transporters however issued a consignment note by whatever name called, whether falling within ambit of the definition of consignment note in Rule 4(B) of the Service Tax Rules, 1994 or otherwise for rendition of the service of transportation of coal to the railway siding - Held that:- Unambiguously enunciated the principle that qua the defi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Central Excise, Raipur. This order confirmed service tax demand of ₹ 8,82,03,138/- besides penalty of an equivalent amount under Section 78 of the Act and penalty of ₹ 1000/- each on the noticees 2 to 25 (who do not appear to have filed any appeals). 2. On the ground that appellant received Goods Transport Agency service during January 2005 to 30th June, 2006 but failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porters is adverted to in para 12 of the show cause notice itself. There is also no allegation either expressly or by implication in the show cause notice that non-issuance of consignment notes by transporters for transporting coal was on account of any inducement or prescription by the appellant that no such consignment notes be issued by transporters. 4. Negating the contention of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namely, that since no consignment notes were issued by transporters, the services provided to the appellant fall outside the ambit of GTA. 6. The issue is no longer res integra. Learned Division Benches of this Tribunal in Birla Ready Mix vs. C.C.E., Noida - 2013 (30) STR 99 (Tri-Del.) and in Final Order No.ST/A/50679 50681/2014-CU(DB) dated 13.1.2014 in Nandganj Sihori Sugar Co. Ltd. and others ..... X X X X Extracts X X X X X X X X Extracts X X X X
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