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TMI Blog2018 (4) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be termed as goods transport agents, for the purpose of payment of Service Tax by the appellant, as a recipient of service, under reverse charge mechanism. Tribunal in an identical set of facts, in the case of Southeastern Coal Field Ltd. [2016 (8) TMI 677 - CESTAT NEW DELHI] has held that in absence of issuance of consignment note, the transporters cannot be treated as goods transport agency for the purpose of levy of Service Tax under GTA services. Appeal allowed - decided in favor of appellant. - ST/2751/2012-ST[DB] - 58791/2017 - Dated:- 15-12-2017 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) AND MR. B. RAVICHANDRAN, MEMBER (TECHNICAL) Present for the Appellant: Mr. A.K Batra, CA Present for the Respondent: Ms. Neha G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 65(50b) of the Finance Act, 1994. The ld. Consultant has relied on the decision of this Tribunal in the case of South Eastern Coalfields Ltd. 2017 (47) S.T.R. 93 (Tri. Del.) to state that in absence of issuance of consignment note, the truck operators/owners cannot be termed as goods transport agents. 4. Heard both sides and perused the case records. 5. We have perused sample copies of bills issued by the transporters in favor of the appellant. The said invoices are titled as cash/credit memo . The said memos issued by the transporters do not contain the requisite particulars as provided in the explanation appended to Rule 4 B of the Service Tax Rules, 1944. In this case, the conditions prescribed in Section 65 (105) (zz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame and transporter of goods is not issuing any consignment note. In such a situation, the original authority quoting letter and spirit of the statute observed that by not issuing consignment note the transporter had violated the provision of Rule 4B of the Service Tax Rules, 1994. We find that the reasoning followed by ld. Commissioner is devoid of merit. It is relevant to examine the concerned legal provisions: Section 65(105) (zzp) of the Act defines the taxable service as under: to any person, by a goods transport agency, in relation to (zzp) transport of goods by road in a goods carriage; Section 65(50b) of the Act defines goods transport agency as under: goods transport agency means any person who provides (50b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... note which should have particulars as prescribed in Ex planation to Rule 4B. 8. In cases where admittedly no consignment notes have been issued, the said transporter cannot be called Goods Transport Agency. In Birla Ready - mix - 2013 (30) S.T.R. 99 (Tri.-Del.), it was held that the provisions of the Act has to prevail and the definition at Section 65(50b) has to be understood independent of Rule 4B of the Service Tax Rules, 1994 to decide whether the person concerned is a goods transport agency. 9. In Northern Coalfields Limited v. C.C.E., Bhopal vide Final Order No. 53313/2015, dated 29-10-2015, an identical situation was examined by the Tribunal. There also, the payment slips were generated by the service recipient containing rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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