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TMI Blog2018 (7) TMI 1668X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of mining of iron ore and have engaged various transporters for transportation of Iron Ore by trucks from different point of mines to designated places of storages etc. As per the provisions of the Finance Act, 1994, the appellants have been paying service tax under Goods Transport Agency (GTA) service on reverse charge basis on the consignments which were got transported by the appellant from individual truck oweners and where the freight charges exceeded Rs. 1,500/- per trip by availing the benefit of Notification No. 34/2004-ST dated 3.12.2004. 3. It has been the contention of the Revenue that the Notification No. 34/2004-ST dated 3.12.2004 has the exemption from payment of service tax for an individual consignment if the freight ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsons. The Ld. Advocate has submitted that Clause (ii) of the Notification No. 34/2008, pertains to a situation where in a consignment in truck or Lorry, the several individuals book their consignments, in that situation, the limit of Rs. 750/- per individual consignment will be applicable and since in their case, it was single consignment transported by a truck in a trip, the freight limit of Rs. 1,500/- per trip will be applicable and therefore, there is no short payment of service tax. It is also argued by the ld.Advocate that in the present case, the service providers are not GTA service providers as they are individual truck owners as can be seen from the various documents and computation sheets on the basis of which, the short payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as including any company or association or body of individual whether incorporated or not. The thrust of the definition is that it includes every person engaged in an activity providing service of transport of goods by road. Thus, any commercial or a proprietary concern carrying on the business of Goods Transport would fall under the definition of "Goods Transport, Agency" in Section 65(50b) of the Finance Act. In the absence of any words of restriction, the definition 'any person' thus would have application to any concern providing the service. 22. The Explanation given in the Notification gives the guidance as to the scope of clause (1) and clause (2) of the Notification. As is evident from the reading of the Explanation, "individual c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, 1994. As far as the levy of interest is concerned, Section 75 of the Finance Act, 1994 is the relevant provision, which reads as under : 6. The ld. D.R. on the basis the above judgment of the Hon'ble Madras High Court, has stressed the following arguments in support of the Revenue's claim : (i) That any person providing the service of transport of goods by road will fall in the catogary of "GTA service" and thus the individual transport owner whose services have been used by the appellant will be classifiable under the GTA and, hence service tax under Goods Transport Agency Service will be very much payable by the individual truck owners. It has also been argued that under Notification No. 34/2004-ST dated 3.12.2004, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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