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TMI Blog2021 (7) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... he carting Challan in this case is only for internal control of forest department. Such carting Challan is not equivalent to a consignment note which is issued by the transporter. The consignment note is a negotiable instrument and the transporter is bound to deliver the goods to bonafide holder of title, as mentioned in the consignment note. Such element of consignment note are absent in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e job of transportation of timber and other various products which also included loading and unloading charges. The appellant received an amount of ₹ 33,94,556/- during the period 2013-14 to 2015-2016 on (after abatement) which it appeared to Revenue that Service Tax of ₹ 1,11,667/- was chargeable. Accordingly, show cause notice dated 28.9.2017 was issued along with proposal to impose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x. The Commissioner (Appeals) observed that forest official has issued a carting Challan and the acknowledgement from the driver have been obtained. For haulage payment or transportation charges by forest department, as would be accompanied with Challan. 4. The appellant have filed the written submissions praying for decision on merits as their case is similar to the precedent decision of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting Challan . Thus, I hold that carting Challan is not equivalent to consignment note. Accordingly, the appellant has not rendered the services as per the definition of GTA under the Finance Act. 7. Accordingly, this appeal is allowed, the impugned order is set aside. The appellant is entitled to consequential benefits, in accordance with law. [Pronounced in the open Court on 26.07. 2021] ..... X X X X Extracts X X X X X X X X Extracts X X X X
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