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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 ..... ided 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. [2017 (6) TMI 1248 - CESTAT HYDERABAD], 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 service tax discharged by the appellant is in order - appellants are therefore not entitled to refund - appeal dismissed - dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment or double payment of service tax and that the service provider M/s. Shiva Cargo Movers Ltd. have not paid the service tax and only the appellants have paid the service tax and there being no excess or double payment the refund claim of ₹ 7,93,734/- was rejected. In appeal, the rejection of refund was upheld by the Commissioner (Appeals). Hence this appeal. 2. On behalf of the appellant, ld. consultant Shri P.C. Anand submitted that the period involved is June 2009 to May 2010. During the said period, the owner / transporters of trucks were not liable to pay service tax. M/s. Shiva Cargo Movers Ltd. is a group company of the appellant. They are engaged in transportation of goods belonging to the appellant only. M/s. Shiva C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argo Movers Ltd. is not a GTA and has to be considered as an individual truck owner is without any factual or legal basis. 4. Heard both sides. 5. The main argument of the appellant is that M/s. Shiva Cargo Movers Ltd. who has undertaken the transport of the goods of the appellant is not Goods Transport Agency and therefore the appellants are not liable to pay service tax as a service recipient. The ld. consultant has referred to the Budget Speech 2004 of the Finance Minister to argue that there was no intention to levy service tax upon individual truck owners. In the present case, M/s. Shiva Cargo Movers Ltd. is a group company of the appellant which owns a fleet of tanker lorries. The appellant is engaged in manufacture of denatured ..... X X X X Extracts X X X X X X X X Extracts X X X X
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