9911796707
TMI Blog2017 (3) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... two transport companies for movement of material i.e. clinker from their own jetty to the cement manufacturing premises. Both the lower authorities have come to a conclusion that the services rendered by the said transport companies would fall under the category of 'Goods Transport Agency' (GTA) and the appellant being a limited Company needs to discharge the service tax under reverse charge mechanism . 4. Learned Counsel would submits that the cement clinkers is transferred from their units located at various places by boats to the jetty and the said cement clinkers are then transported from jetty to their factory by these two transport companies as per the agreement entered by them. He would submit that both the lower authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed during the course of audit. It is his submission that the services rendered by these two transport companies would fall under the category GTA. He would submit that the 'cement clinkers' were transported from jetty to the manufacturing premises of the appellant by these transporters is not being disputed. He would submit that the definition of word "consignment note" the appellant is harping on is misplaced as any movement of the goods between the consignor and consignee as recorded is sufficient to be considered as consignment note. For this proposition he relied upon the findings of the first appellate authority in the impugned order. 6. We have considered the submissions made by both sides and perused the records. 6.1 We fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds by road in a goods carriage is wholly exempted under section 93 of the Act, the goods transport agency shall not be required to issue the Consignment note. Explanation.- For the purposes of this rule and the second proviso to rule 4A, consignment note means a document, issued by a goods transport agency against the receipt of goods for the purpose of transport of goods by road in a goods carriage, which is serially numbered, and contains the name of the consignor and consignee, registration number of the goods carriage in which the goods are transported, details of the goods transported, details of the place of origin and destination, person liable for paying service tax whether consignor, consignee or the goods transport agency.] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 fortnightly bills being presented by them. While admittedly no consignment notes or GRs have been issued by the transports, according to the Department the Transporter's bills are in the nature of the consignment notes. Under Rule 4B 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 No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 handed over to it but also undertaking delivery of the goods to the consignee and also temporary storage of the goods till delivery. 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 of sugarcane provided by the trans ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
