2015 (10) TMI 2811

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..... of Goods Transport Agency in Section 65(50b) clearly specifies that Goods Transport Agency means any person who provides services in relation to transport of goods by road and issues a consignment note by whatever name called. The Explanation under Rule 4B of the Service Tax Rules, 1994 clarifies that consignment note is a document, issued by a goods transport agency against the receipt of good .....

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..... 2. The appeal is preferred against the adjudication order dated 9.1.2008, confirming demand of service tax of ₹ 90,81,301/- along with interest and penalty, as specified therein. The demand is assessed on the premise that the appellant received transport of goods by road service, defined in Section 65(50a) and (50b) read with Section 65(105)(zzp). The period involved js 1.1.2005 to 30.9. .....

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..... e recorded during the process of adjudication which revealed that no consignment notes were generated by the transporter and payments were made only on the basis of particulars generated during weighment. 4. Rejecting the contention of the appellant that the activity falls outside the purview of transport of goods by road services the impugned order confirmed the demand. 5. The definition .....

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