9911796707
TMI Blog2017 (10) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... t in respect of appeal No.1310/2011, we take up all these appeals together with the consent of both the sides. 2. On perusal of the impugned order, we find that the appellant had availed the services of transporter for transportation of sugarcane by road from their cane collection centre and made the payment for such transportation. For providing such services, the transporters did not issue any consignment notes. However, the authorities below have held that even if no consignment notes were issued for such transportation of goods, still the service will fall under the purview of GTA service for the purpose of levy of service tax. We find that in an identical issue, this Tribunal in the case of Nandganj Sihori Sugar Co. Ltd. Vs. CCE, Luck ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 is not the service provided by a Goods Transport Agency. A Goods Transport Agency in terms of its d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called "Goods Transport Agency" and, 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 Revenue's 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 is dismissed". 3. In view of the above position of law, we do not find any merit in the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
