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TMI Blog2018 (8) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid period, without discussing the relevant provisions of law and the notifications. The matter deserves to be remanded back to the learned Tribunal for decision afresh in accordance with law - appeal allowed by way of remand. - C.E.A. No. 44/2010 - - - Dated:- 1-8-2018 - Dr. VINEET KOTHARI AND Mrs. S. SUJATHA JJ. APPELLANT BY: MR. AKASH B. SHETTY, ADV. FOR MR. N.R. BHASKAR, SR. CGSC RESPONDENT BY: MR. K.S. RAVISHANKAR, ADV. ORDER Dr. VINEET KOTHARI J. The Revenue has filed this Appeal in this court under Section 35G of the Central Excise Act, 1944, raising certain substantial question of law arising from the order of the learned CESTAT dated 25.09.2009 in Appeal No.ST/620/2008 of M/s. Lakshminarayana Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by road and issues consignment note by whatever name called Section 65 (105) (zzp) to a customer, by a goods transport agency, in relation to transport of goods by road in a goods carriage 4.1. He held that by virtue of the above provisions, the service received by LMC was exigible under the category of GTA . He found that the providers of service involved were commercial concerns engaged in the business of transportation of goods in a goods carriage by road. These facts were not in dispute. A couple of bills seen by him indicated that the tax liability was abated from the mutually agreed amount for transport of consignments. He held that goods transport agency themselves could be the owner of the trucks/operators. a) CCE C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ructions; and life insurance services to the extent of risk premium. I may clarify that there is no intention to levy service tax on truck owners or truck operators ...... 5.2. From the above pronouncement by the Finance Minister, the legislative intent not to tax truck owners or truck operators is beyond doubt. In the absence of a finding that the appellants had received the service of transport of goods from any GTA, the impugned demand of service tax and penalties are liable to be set aside. We also find that this Bench had observed in Final Order Nos. 527 528/2009 dated 12.03.2009 that from the definition of the GTA and also the clarification given by the Finance Minister in the Budget Speech, we are of the view that the tax h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in Civil Appeal No. 11398/2016, arising out of present CEA No.44/2010, the Commissioner of Service Tax, Bengaluru Vs. M/s. Lakshminarayana Mining Company, and the matter came to be remanded back to this court by the Hon ble Supreme Court with the following observations, vide order dated 24.01.2018 : From the aforesaid it is clear that the question which needed consideration by the High Court was as to whether the category of Goods Transport Agency is exigible to service tax as per Section 65(105) (zzp) and Section 65 (50b) of the Finance Act as well as Rule 2(1)(d)(v) of the Service Tax Rules, 1994. Section 65(50b) defines Goods Transport Agency to mean any person who provides service in relation to transport of goods by r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. 8. Learned counsel for assessee has urged various submissions before this court on merits as well as explaining the history of the imposition of service tax with relation to Goods Transport Agencies and Truck operators and interalia has also referred, to the Judgment of the Hon'ble Supreme Court in the case of Laghu Udyog Bharati Vs. Union of India reported in (1999) 112 E.L.T. 365 (S.C.) . 9. Having heard the learned counsels for the parties, we are prima facie satisfied that the order passed by the learned Tribunal in the present case as quoted above, does not give proper and detailed fin dings of facts, nor does it discuss the various amendments of law in this regard and their applicability, of the same to the facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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