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TMI Blog2023 (8) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... ll under the Goods Transport Agency service. In the case of M/S GUJARAT STATE FERTILIZERS CHEMICALS LTD. VERSUS CCE VADODARA [ 2014 (7) TMI 893 - CESTAT AHMEDABAD] the Tribunal held that As the relevant facilities/services of transportation provided by appellant are not for the goods as defined in Section 2(7) of the Sale of Goods Act, 1930, the same cannot be considered as a service provided for transportation of goods as per Section 65(105)(zzz) of the Finance Act, 1994 read with Section 2(7) of Sale of Goods Act, 1930. Thus, it is settled that the goods for the purpose of Goods Transport Agency service should be qualified as goods‟ in terms of definition given under Section 65(50) of Finance Act, 1994. Therefore, in the present case the goods being effluent which is neither sold nor saleable, does not qualify in terms goods . Therefore, transportation of the same does not fall under the four corners of Goods Transport Agency service, hence the same is not liable to service tax - appeal allowed. - SERVICE TAX APPEAL NO. 10813 OF 2013-DB - FINAL ORDER NO. 11566 / 2023 - Dated:- 24-7-2023 - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) And HON BLE MR. C.L. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of the Sale of Goods Act, 1930 (3 of 1930) . The definition of Goods Transport Agency as provided under Section 65 (50(b) which is as under: Goods Transport Agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called As per the combined reading of both the definitions given above, it is clear that only for such transportation which is for transport of goods defined under Section 65(50), will be covered under the service of Goods Transport Agency. In the present case, the transport of goods is in respect of effluent which is neither sold nor saleable in the market therefore, the same is not qualify as goods defined under Section 65(50). Accordingly, the transportation of effluent will not fall under the Goods Transport Agency service. This issue has been considered in various judgments as below:- (a) In the case of Gujarat State Fertilizers Chemicals Limited (supra) the Tribunal passed the following order:- This appeal has been filed by appellant M/s. Gujarat State Fertilizers Chemicals Ltd., Vadodara, against OIA No. SRP/500/VDR-I/2013, dated 27-2-2013. The issue involved in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duced below :- Section 65(105)(zzz) (105) taxable service means any service provided or to be provided . . (zzz) to any person by any other person, in relation to transportation of goods other than water, through pipeline or other conduct; . 4. First appellate authority has held that a service provided by the appellant with a consideration amounts to providing of transportation services under Section 65(105)(zzz) of the Finance Act, 1994. 4.2 It is observed that for the purpose of Service Tax law the provisions contained in Section 2(7) of the Sale of Goods Act, 1930 has been borrowed for defining goods when read with Section 65(50) of the Finance Act, 1994. The definition of goods given in Section 2(7) of the Sale of Goods Act, 1930 is as follows :- (7) goods means every kind of movable property other than actionable claims and money; and includes stock and shares, growing crops, grass, and things attached to or forming part of the land which are agreed to be served before sale or under the contract of sale; . 4.3 As per definition of goods given in Section 65(50) of the Finance Act, 1994 the meaning of goods for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. He stated that even if effluents do not have any commercial value. The do not cease to be goods. 2. We have gone through the revival submissions, we find that the issue before us is if the service provided by the appellant is a taxable service. The prime contention of the appellant is that Industrial Effluent transported by them are not goods and therefore no service Tax can be charged under the head of Transportation of Goods other than Water through pipeline or other conduit . We find that the decision of Tribunal in case of GSFC (Supra) examines the identical issue hold in favour of appellant. The said decision has not been challenged and Revenue and Commissioner (Appeals) has dropped demand of subsequent period following the said decision. 3. In this circumstance, following the decision of Tribunal in case of GSFC. The demand is set aside and appeal is allowed. (c) In the case of Odyssey Organics P. Limited (supra) Mumbai bench of this Tribunal passed the following order:- 3. On consideration of the submissions made by both sides we find that the issue in this appeal is regarding the demand of service tax from the appellant under the category of busin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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