2017 (11) TMI 694

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..... cy” in Section 65(50b) clearly specifies that Goods Transport Agency means any person who provides services in relation to transport of goods by road and issues a “consignment note’ by whatever name called. The Explanation under Rule 4B of the Service Tax Rules, 1994 clarifies that “consignment note” is a document, issued by a Goods Transport Agency against the receipt of goods for the purpose of .....

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..... r Revenue. 2. These two appeals are preferred against the adjudication order dated 16/11/2010, confirming demand of Service Tax of ₹ 64,28,273/- in Appeal No.ST/713/2011-CU[DB] and adjudication order dated 29/10/2010, confirming the demand of service tax of ₹ 92,57,679/- in Appeal No.ST/714/2011-CU[DB] along with interest and penalty, as specified therein. The demand is assessed on .....

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..... ach transporter, transport services undertaken by each of the contractors is eventually identified and payments were made on this basis. Statements of some other transporters engaged by the appellant(s) were recorded during the process of adjudication which revealed that no consignment notes were generated by the transporter and payments were made only on the basis of particulars generated during .....

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