2015 (7) TMI 926

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..... the receiver of service to pay the tax in respect of GTA service is not applicable to them. Moreover the only observation of the Commissioner is that there is no evidence and there is no correlation between each consignment note raised by the transporter, amount received by the appellant and the tax paid by the consignee namely the service receiver. In our opinion in view of the above observation .....

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..... involved briefly is as under: The appellants provide transportation services for the iron ore to their customers. Most of the time their own vehicles are used. When they have a shortage of vehicles, they hired vehicles from others and the ore is transported. Where the vehicles are hired from others and the service is provided, the transporters issued a consignment note and appellant raised the .....

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..... both the sides, we find that in cases like this, the appellant cannot be considered either as a consignor or consignee. Therefore the Notification No. 32/2004 which requires the receiver of service to pay the tax in respect of GTA service is not applicable to them. Moreover the only observation of the Commissioner is that there is no evidence and there is no correlation between each consignment no .....

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