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TMI Blog2018 (2) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... not received the service from a Goods Transport Agency - demand set aside - appeal dismissed - decided against Revenue. - Service Tax Appeal No.50408 of 2014 - A/58475/2017-CU[DB] - Dated:- 18-12-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri Kumar Vikram, Advocate for the Appellants-assessee Shri P Juneja, AR for the Respondent- Revenue ORDER Per: (Dr.) Satish Chandra The present appeals have been filed against the order-in-Appeal No.MRT-EXCUS-002-APP-114/13-14 dated 11.09.2013. 2. Brief facts of the case are that the respondent is engaged in carrying the sugarcane from the collection point to its factory by individual truck operators. The appellant has not us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts 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 Note means - a document issued by Goods Transport Agency against the receipt of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 transporters would not be covered by Section 65(105)(zzp). In view of this we hold that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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