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TMI Blog2016 (9) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax liability on the appellant sugarcane mills, as they have not received the service from a Goods Transport Agency. Liability does not arise on the sugar factory. - Decision in the case of Nandganj Sihori Sugar Co. Ltd. [2014 (5) TMI 138 - CESTAT NEW DELHI] followed - Demand set aside - Decided in favor of assessee. - ST/363/12 - /89366/16/STB - Dated:- 28-7-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri V.B. Gaikwad, Advocate for appellant Shri S.L. Karolia, Asst. Commr (AR) for respondent ORDER This appeal is directed against Order-in-Original No. 26/P-III/ST/Commr/2011 dated 29.02.2012. 2. The issue involved in this case is regarding the service tax liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant from JBSSS on payment of freight charges. 6.1 It is the case of revenue that JBSSS having rendered the services of transportation of sugarcanes to appellant s factory, the tax liability arises on appellant. 6.2 We find that learned Counsel was correct in submitting that issue is now settled in their favour. Undisputedly JBSSS is not issuing any consignment notes to appellant. If that be so, the ratio of the decision of Tribunal in the case of Nandganj Sihori Sugar Co. Ltd. (supra) will apply in all force. We respectfully reproduce the ratio in paragraphs 5 6 of the decision. 5 . We have considered the submissions from both the sides and perused the records. The appellant incurred expenditure on transportation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B of the Service Tax Rules, 1994, any Goods Transport Agency which provide service in relation to transport of goods by road in a goods carriage shall issue a consignment note to the customer. In term of Explanation to Rule 4B, Consignment Note means - a document issued by Goods Transport Agency against the receipt of goods for the purpose of its transport by road in a goods carriage, which is serially numbered and contains the name of consignor and consignee, registration number of the goods carriage in which goods are transported, details of goods transported, details of the place of origin and destination, person liable for paying Service Tax whether consignor, consignee or Goods Transport Agency. Thus mere transportation of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning the particular as prescribed in Explanation to Rule 4B of the Service Tax Rules, 1994, the Transporters cannot be called Goods Transport Agency and, hence, in these cases, the service of transportation of sugarcane provided by the transporters would not be covered by Section 65(105)(zzp). In view of this we hold that there will be no Service Tax liability on the appellant sugarcane mills, as they have not received the service from a Goods Transport Agency. In view of this the impugned orders are not sustainable and the same are set aside. The appeals filed by M/s. Nandganj and M/s. Bajpur are allowed. As regards the Revenue s appeal, since it has been held that there is no Service Tax liability of the Appellants, there would be no me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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