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TMI Blog2017 (7) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... e order dated 16.04.2015 in Appeal No.ST/39/10, wherein this Tribunal has passed the following order: - "6. On consideration of the submissions made by both sides and perusal of the records, we find that the issue involved in this case is regarding service tax liability on an amount paid during the financial year 2004-05 and 2005-06 recorded as paid towards inward freight. Appellant herein is a sugar factory and is covered under the Notification 35/2004-S.T. as one of the categorized entities who has to discharge the service tax liability under the Goods Transport Agency on receipt of Services of Transport Agency. 7. On deeper perusal of the records, we find that appellant has been taking a stand that the amounts paid by them as inward fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in a Motor Vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as prescribed in Explanation to Rule 4B of the Service Tax Rules, 1994, the Transporters cannot be called Goods Transport Agencyand, 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 Revenues appeal, since it has been held that there is no Service Tax liability of the Appellants, there would be no merit in it and the same i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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