9911796707
TMI Blog2015 (11) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... sion, we quash the impugned order by holding that the appellant is not liable to service tax, interest and penalty under the category of Goods Transport Agency - Decided in favour of assessee. - Appeal No. ST/1370/2010 - - - Dated:- 16-9-2015 - P. S. Pruthi, Member (T) And S. S. Garg, Member (J) For the Appellant : Shri Inderjeet Yadav, Adv For the Respondent : Shri Govind K Dixit, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pers and from there it is transported by own dumpers to storage point within the coal mining area itself for ultimate dispatch of coal to the customers by rail. There is a railway siding within the coal mining area itself. It is further alleged that for loading the coal in the railway wagon the appellant has coal crushing plant in between the storage point and railway siding. The coal from storage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lic. The transporter does not issue consignment note or any other document showing quantity, distance, weight and transport charges payable and they do not transport coal or any other goods outside the mining area. He further submitted that the learned Commissioner (Appeals) mis-read and mis-interpreted the provisions of Section 66 read with Section 65(105)(zzp) as including the transport of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 4. The learned counsel further submitted that this Tribunal, in their own case, vide its order dated 06/07/2015 has held that since there is no issuance of consignment note by transporters who provided the services to the appellant, there is no rendition of GTA service legitimizing levy and collection of tax under that category. While quashing the impugned order, the Tribunal relied upon th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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