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TMI Blog2018 (6) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... The Tribunal judgment in case of NANDGANJ SIHORI SUGAR CO. LTD. Versus COMMISSIONER OF C. EX., LUCKNOW [2014 (5) TMI 138 - CESTAT NEW DELHI] has held that 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). Demand set aside - appeal allowed - decided in favor of appellant. - Appeal No. ST/86424/2015 - ORDER NO. A/86577/2018 - Dated:- 25-5-2018 - Hon ble Mr. Ramesh Nair, Member ( Judicial ) And Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no service provider or service recipient under GTA. The appellants have purchased the sugarcane from the farmers in the sugar cane fields itself by engaging an individual for harvesting and transporting the sugarcane so purchased by them. Such contractor gets the payments on the basis of weighment of sugarcane after the sugarcane is cut and is transported to the factory by such contractor through truck / tractor / bullock cart. He submits that the appellant is not engaging any GTA / Person who issues the consignment note / LR / bilty but engaged an individual who provides harvesting and transportation of sugarcane purchased by the appellant from sugarcane fields. He submits that since there is no GTA service involved, hence no service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tors are not GTA, there is no reason to charge Service tax from the appellants under the category of GTA. Our view is based upon the Tribunal judgment in case of NANDGANJ SIHORI SUGAR CO. LTD. Versus COMMISSIONER OF C. EX., LUCKNOW -2014 (34) S.T.R. 850 (Tri. - Del.), wherein it was held as under: 6. In terms of Section 65(105)(zzp), the taxable service means any service provided to a customer, by a Goods Transport Agency, in relation to transport of goods by road in a goods carriage. In terms of Section 65(50a) ibid Goods Carriage has the meaning assigned to it in clause 14 of Section 2 of the Motor Vehicle Act, 1988. In terms of Section 65(50b), Goods Transport Agency means any commercial concern which provides service in relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtation of goods under a consignment note which should have the particulars as prescribed in explanation to Rule 4B. In the present case admittedly no consignment notes have been issued. The fortnightly bills cannot be treated as consignment notes, as a consignment note issued by Goods Transport Agency represent its liability to transport the consignment handed over to it to the destination and deliver the same to the consignee and merely a bill issued for transportation of goods cannot be treated as Consignment Note. The fact of non-issue of consignment to M/s. Nandganj is admitted in the show cause notice itself. In case of M/s. Bajpur though it is not mentioned in the show cause notice, this plea has been made by the Appellant and the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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