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TMI Blog2022 (9) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... issue has also been examined in detail in the case of M/S. MAHANADI COALFIELDS LTD. VERSUS COMMR. OF CENTRAL EXCISE SERVICE TAX, BBSR-I [ 2019 (7) TMI 1803 - CESTAT KOLKATA] where it was held that the essential requirement of issuance of consignment note , in order to attract the definition of Goods Transport Agency , we hold that the transport contractors rendering the coal transportation services in mines cannot be said to be Goods Transport Agency and therefore, their services cannot be made amendable to levy of service tax in the category of transportation of goods by road services . The findings made by the Ld. Commissioner cannot be interfered with and hence, the demand has been rightly dropped in the impugned adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no consignment notes are issued by the transporters, has held that the said transportation services cannot be classified under the category of GTA Services . On the basis of the said observation, the Ld. Commissioner has set aside the entire demand proposed under GTA Services in the hands of the coal companies under the Reverse Charge Mechanism. 3. Shri J. Chattopadhyay, Ld. Authorized Representative, appeared for the Revenue (Appellant) and Shri Rajeev Agarwal, Ld. Advocate, appeared for the Respondent assessee M/s. Bharat Coking Coal Ltd. None appeared for M/s. Eastern Coalfields Limited, Respondent. 4. Heard both sides and perused the appeal records. 5. We find that the issue is no longer res-integra inasmuch as the same has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h taking note of the observation made by the Tribunal in JWC Logistics Pvt. Ltd. (supra) as below : 8. It is not the transportation of goods by road that is subject to tax but the services rendered by a goods transport agency in relation to the transportation of goods by road and road transport agency tasked with responsibilities that others connected with road transport are not, with consignment note being the point of difference. There is also no doubt that Rule 4B of the Service Tax Rules, 1994 lays down the contents of a consignment note. 14. In view of the above discussions and the decisions cited (supra) and taking into consideration the essential requirement of issuance of consignment note , in order to attract the defin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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