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TMI Blog2014 (11) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 89/2010, dated 15-1-2010 [2010 (19) S.T.R. 437 (Tribunal)], passed by the Customs Excise Service Tax Appellate Tribunal (hereinafter called as CESTAT ). 2. The period covered herein is from January 2005 to June 2005. In spite of service of notice on the assessee there is no representation by the assessee before this Court either in person or through a counsel. Hence, after perusing the records and on hearing the submissions of learned counsel for the Revenue, the present order is passed. 3. The assessee herein is engaged in the manufacture of polished granite monuments/slabs/tiles. They availed the services of Goods Transport Agency for transporting both their inward as well as outward goods and hence liable to Service Tax as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax did not arise. 5. The Revenue however pointed out that as per Rule 4B of the Service Tax Rules, it is mandatory for a Goods Transport Agency to issue consignment note in respect of taxable services; the recipient of the services cannot avoid payment of Service Tax taking advantage of the Goods Transport Agency s failure to issue a consignment note. The Assessing Officer further pointed out that the assessee had not produced any documentary evidence that they had not availed the services of Goods Transport Agency. He further pointed out that the expression commercial concern as available under the provision would include a Public Limited Company or a Co-operative society, or a firm, or any other person or body of persons eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Kanaka Durga Agro Oil Products Pvt. Ltd. reported in 2009 (15) S.T.R. 399 wherein, it was held that Section 65(50b) of Finance Act, did not cover a case of proprietary commercial concern to be treated as Goods Transport Agency and set aside the order of CESTAT that the expression commercial concern would include a proprietary concern also. 8. In the light of the decisions thus given by us in CMA. No. 3079 3080 of 2011 (cited supra), we set aside the order of the Customs Excise and Service Tax Tribunal and hold that the individual operator would also be covered within the meaning of expression commercial concern as appeared under Section 65(50b) of Finance Act. Consequently, the appeals in CMA No. 2567 of 2010 and CMA No. 2573 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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