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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 ..... /2022 & FINAL ORDER NO. 75475-75477/2022 X X X X Extracts X X X X X X X X Extracts X X X X ..... ng note of the fact that since 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. Chattopa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 (57) G.S.T.L. 242 (Tri. - Kolkata). The relevant portion of the said decision is reproduced herein below: "12. We also find that the same view has been consistently followed by the co-ordinate Benches of the Tribunal, the decisions which have been admitted for consideration before the Hon'ble Supreme Court in Revenue Appeals. We note that though the matter is pending before the Apex Court, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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