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TMI Blog2016 (11) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... s primary requirement to classify the activity under Goods Transport Agency as a taxable service. We perused the sample copy of invoice issued by respondent and found that these invoices are in form No. 2, a form prescribed by Government of Maharashtra, by any stretch of imagination cannot be considered as consignment note. This factual matrix is not contested by the Revenue in ground of appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms (Appeals), Aurangabad. The respondent has also filed a cross objection. The appeal and cross objection are disposed of by a common order. 2. Heard both sides and perused the records. 3. Revenue is aggrieved by the impugned Order-in-Appeal on the ground that the respondent being a transporter of food grains of P.D.S. is liable to discharge the Service Tax liability under the cate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivery of food grains as per direction of the District Supply Officer/District Collector, Latur, under P.D.S. scheme. The claim of the Revenue is that respondent had issued a consignment notes is unsustainable. We find as correctly submitted by learned Counsel, that respondent issues periodical bill and it is not consignment note or billtees which is primary requirement to classify the activity u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. The ratio of the above judgment will cover the issue in favour of the respondent. Accordingly, we hold that the impugned order is correct, legal and does not suffer from any infirmity. The appeal filed by the Revenue is rejected and cross objection filed by the respondent being in support of the impugned order is also disposed of. (Operative portion of the order pronounced in open C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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