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TMI Blog2016 (12) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... paid the inward freight charges to individual truck owner, who transported sugarcane from farmer to their factory. It is also undisputed there was no consignment notes issued by the said truck owners. On the above factual matrix, we find that the learned Counsel the appellant/assessee has correctly relied upon the decision of Tribunal in the case of Nandganj Sihori Sugar Co. Ltd. [2014 (5) TMI 138 - CESTAT NEW DELHI], where it was held that When the transports did not issue consignment notes or GRs or Challans or any documents containing 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94. Appellant/assessee as well as Revenue are in appeal against such order. 3. Heard both sides and perused the records. 4. Learned Counsel on behalf of the appellant/assessee submits that appellant is not required to discharge the Service Tax liability as has been held by the Tribunal in the case of Nandganj Sihori Sugar Co. Ltd. Vs. Commissioner of Central Excise, Lucknow [2014 (34) STR 850 (Tri.-Del.)]; Bhima Sahakari Sakhar Karkhanba Ltd. Vs. Commissioner of Central Excise, Pune-III [2016 (41) STR 438 (Tri.-Mumbai)]. 5. Learned departmental representative submits that the appellant has received the services of Goods Transport is undisputed and during the relevant period in question Service Tax liability needs to be discharged b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 65(105)(zzp), the taxable service means any service provided to a customer, by a Goods Transport Agency, in relation to transport of goods by road in a goods carriage. In terms of Section 65(50a) ibid Goods Carriage has the meaning assigned to it in clause 14 of Section 2 of the Motor Vehicle Act, 1988. In terms of Section 65(50b), Goods Transport Agency means any commercial concern which provides service in relation to transport of goods by road and issues consignment note, by whatever name called. The Service Tax has been demanded from the Appellants as service recipient under Rule 2(l)(d)(v) of the Service Tax Act, 1994 read with Notification No. 35/2004-S.T., dated 3-12-2004, on the payments made by them to transporters against the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansport the consignment handed over to it to the destination and deliver the same to the consignee and merely a bill issued for transportation of goods cannot be treated as Consignment Note. The fact of non-issue of consignment to M/s. Nandganj is admitted in the show cause notice itself. In case of M/s. Bajpur though it is not mentioned in the show cause notice, this plea has been made by the Appellant and the same has not been refuted. The transportation of goods by individual truck owners without issue of consignment note, GR s billties, etc. as prescribed in Rule 4B of the Service Tax Rules, would be simple transportation and not the service of Goods Transport Agency which involves not only undertaking the transportation of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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