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TMI Blog2019 (1) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... he freight paid to M/s. Shiva Cargo Movers Ltd. who has transported their finished goods. They later were of the opinion that no service tax has to be paid on the freight incurred by M/s. Shiva Cargo Movers Ltd. as the transporter does not qualify as Goods Transport Agency. Hence they filed refund claim to refund the service tax paid under GTA service. The refund claim was rejected holding that the tax paid is in order and that there is no ground for granting refund. The matter reached the Tribunal and vide Final Order No.350/2012 dated 9.4.2012, the matter was remanded to the original authority for verification as to which of the consignments in respect of service tax has been paid twice and whether the incidence of the excess tax has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR Shri B. Balamurugan supported the findings in the impugned order. He adverted to para 5.6 of the order in original and submitted that on perusal of invoices raised by the transporter M/s. Shiva Cargo Movers Ltd., it is not clear whether the vehicle was used for transport of the goods of their own or on hire basis. So also in respect of various invoices, there is a specific clause that the service tax bill be borne by the consignor / consignee. The appellant is one among the seven categories specified in Notification No.36/2004-ST dated 31.12.2004 and therefore is liable to discharge the service tax under GTA service. In the case of GTA, the liability to discharge service tax has been transferred to the service receiver and therefore the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue consignment note or such other documents evidencing the transportation of the goods will fall under the category of GTA as provided under section 65(50b) of the Finance Act, 1994. In the instant case, M/s. Shiva Cargo Movers Ltd. provides services of transporting of the goods by the appellant in their vehicles by road and also issues documents for evidencing such transport. M/s. Shiva Cargo Movers Ltd. are not owners of the goods. In Commissioner of Central Excise, Guntur Vs. Chebrolu Agro Pvt. Ltd. - 2018 (17) GSTL 282 (Tri. Hyd.), it was observed that when tobacco is transported by private truck operators, and even though no consignment note is issued, the assessee being recipient of services is liable to pay service tax. The said de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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