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TMI Blog2015 (10) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... rovides service in relation to transport of goods by road is liable to Service Tax. There is no exclusion of individual truck owners from the purview of Service Tax levy under the law. However, vide Section 68(2) read with Rule 2(l)(d)(v) in respect of certain categories of service recipients the liability to pay Service Tax has been fastened on the recipients of service in respect of 7 categories of persons. In the case before us, the appellant has not been able to lead any evidence to the effect that in respect of the consideration received for which Service Tax demand has been confirmed, the services were rendered to persons specified in Rule 2(l)(d)(v). Therefore, the appellant cannot take the plea that they are not liable to pay Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 118,03,04,727/-. As per Rule 2(1)(d)(v) of the Service Tax Rules, 1994, the onus of discharging Service Tax liability is on the recipient of the service and, therefore, the appellants are not liable to pay any Service Tax on the consideration received. However, on the balance consideration of Rs. 29,26,28,797/- they were not able to explain why they were not liable to pay Service Tax. The appellant stated that in respect of these consideration also the service has been provided to specified categories of persons mentioned in Rule 2(1)(d)(v). In respect of certain individual customers they were charging less than Rs. 750/- per consignment and, therefore, they were eligible for the benefit under Notification No. 34/2004-S.T., dated 3-12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside the impugned order. 4. The learned Dy. Commissioner (AR) appearing for the Revenue, on the other hand, contends that as per the provisions of Section 68(1) of the Finance Act, 1994, the liability to pay Service Tax is on the service provider. However, under Section 68(2), in respect of taxable services notified by the Central Government in the official gazette, the Service Tax liability thereon shall be paid by such person and in such manner as may be prescribed. GTA service has been notified under Section 68(2) and vide Rule 2(l)(d)(v), in respect of seven categories of persons mentioned therein, the liability to pay Service Tax is on the recipient of the service. In all other cases, the liability is on the service provider. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd trucks is not subject to Service Tax as the same would not come under the category of Goods Transport Agency Service . This observation appears to have been made by the Tribunal considering the clarification by the Finance Minister in the Budget Speech. It is a well settled position in law as clarified by the Hon ble Apex Court in Doypack Systems (Pvt.) Ltd. [1988 (36) E.L.T. 201 (S.C.)] and J.K. Spinning and Weaving Mills Ltd. [1987 (32) E.L.T. 234 (S.C.)] that when the words of the statute are plain and unambiguous, there is no need to place reliance on external aids such as parliamentary proceedings. There is no reason given as to how and why this conclusion could be reached in the light of the legal provisions for levy of Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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