9911796707
TMI Blog2024 (2) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant had hired autorickshaws, tempos, trucks for transportation of the goods from their factory to the customers premises. The said hired transporters have not issued consignment notes to the appellants but transported the goods on cash basis being small consignments. In those cases where consignment note has been issued viz., by M/s. Speedway against 5 bills, the appellant had conceded the liability of Rs.5,603/-. Since the amendment has enlarged the scope of consignment note and the said amendment is applicable prospectively, therefore, the judgment cited by the learned Authorised Representative for the Revenue is not applicable to the facts of the present case. On the other hand, the judgments cited by the learned advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, the demand was confirmed with interest and penalty. They filed an appeal before the learned Commissioner (Appeals) who in turn rejected their appeal and hence, the present appeal. 3. The learned advocate at the outset has submitted that out of total confirmed demand of Rs.1,24,684/- they have admitted a liability of Rs.5,603/- with regard to freight charges paid to one M/s. Speed Ways against the consignment notes issued by the said transport agency. For the balance amount of demand, advancing argument on behalf of the appellant, he has submitted that the goods have been transported in other cases by hiring tempos driven by owners and autorickshaws who were not issuing consignment notes against the receipt of transportation. It is h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the facts of the present case. 6. Heard both sides and perused the records. 7. We have carefully considered the submissions advanced by both sides. The goods transport agency as defined under Section 65(50b) during the relevant period reads as follows: Section 65(50b) goods transport agency means any commercial concern that provides service in relation to transport of goods by road and issues consignment note by whatever name called. A simple reading of the said provisions reveals that a person who provides service in relation to transport of goods and issues consignment note could be called as goods transport agency and the service provided by him is Goods Transport Agency (GTA) service. Undisputedly in the present case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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