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TMI Blog2017 (9) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... any law or any dealer of excisable goods who is registered under the Central Excise Act, 1944 or the Rules made therein or any body corporate established or a partnership firm registered by or under any law - Being a proprietary concern, the appellant as a consignee of GTA services will not fall under the category of corporation, society or cooperative society. They are also not partnership firm or body corporate established by or under any law - there can be no tax liability at all on them since they will not be covered under Rule 2(1)(d)(v) of Service Tax Rules, 1994 or either in any of the guidelines listed therein in the capacity of a consignee of goods by Piaggio Vehicles (P) Ltd. - appeal allowed - decided in favor of appellant. - Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice. 2.2 Consultant submits that as per the definition in Service Tax Rules, 1994, only factory, company, society, cooperative society, dealer of excisable goods or body corporate are persons who are liable to pay service tax in relation to the service under GTA. The appellant being a proprietaryship concern will therefore not become a person liable for paying service tax. 2.3 Mere registering understate Sales Tax authority and having TNGST and CST registration will not make appellant a body corporate incorporated under any statute. 2.4 Even if the appellant is liable to pay service tax, he would be eligible for abatement of 75% as per the notification. However, on this aspect, Commissioner (Appeals) has denied such abatement o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944 (1 of 1944) or the rules made thereunder; or (g) any body corporate established, or a partnership firm registered, by or under any law, any person who pays or is liable to pay freight either himself or through his agent for the transportation of Such goods by road in a goods carriage; ; 4.3 From a perusal of the SCN dt. 24.07.2006, it is seen that in para 3.1, it is alleged that appellant is a Proprietary limited company and also registered as corporate under Sales Tax for trading of goods, and as such they are liable for payment of service tax on the freight element. Intriguingly, however, in the adjudication order by original authority dt. 17.04.2007, this allegation has not been addressed at all and the tax lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law or any society registered under the Societies Registration Act etc. or any cooperative society established by or under any law or any dealer of excisable goods who is registered under the Central Excise Act, 1944 or the Rules made therein or any body corporate established or a partnership firm registered by or under any law. Being a proprietary concern, we of the opinion that appellant as a consignee of GTA services will not fall under the category of corporation, society or cooperative society . They are also not partnership firm or body corporate established by or under any law. The argument that appellant is registered under Central Sales Tax Act and Tamil Nadu General Sales Tax Act will not make them a body corporate since those re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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