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TMI Blog2024 (2) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... is invited to the decisions in DINSHAWS DAIRY FOODS VERSUS COMMISSIONER OF CENTRAL EXCISE, NAGPUR [ 2018 (4) TMI 912 - CESTAT MUMBAI and M/S. MAHANADI COALFIELDS LTD. VERSUS COMMR. OF CENTRAL EXCISE SERVICE TAX, BBSR-I [ 2019 (7) TMI 1803 - CESTAT KOLKATA] . In Mahanadi Coalfields Ltd. it was held that The issue of consignment note, is a non-derogable ingredient to make the goods transporter as Goods Transport Agency as defined in the statute. From the facts of the present case, it is found that the appellant apart from running the petrol pump outlet is also providing the transportation of petroleum pump on behalf of M/s BPCL, the service receiver and M/s BPCL has issued a certificate mentioning that service tax has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises of BPCL to various filling stations. According to the appellant, since the services provided by them are covered by Section 68(2) of the Chapter V of the Finance Act, 1994 read with Notification No. 30/2012-ST dated 20.06.2012 whereby service receiver is liable to pay service tax under reverse charge mechanism, hence it did not take service tax registration and also did not file any service tax return. 3. On the basis of third party data provided by the Income Tax Department, it was observed that the appellant received certain amount during the period 2012-13 on which TDS was deducted under Section 194C of the Income Tax Act, 1961. It further revealed that service of GTA was provided by the appellant to M/s BPCL as the appellant had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o constitute Goods Transport Agency is that the service provider has to issue Consignment Note is missing and the Tribunal in catena of decisions have held that issuance of Consignment Note is pre-requisite for taxability under GTA services. The Tribunal have categorically laid down the law that in absence of consignment note services cannot be considered as GTA services and the demand of service tax under the category of Goods Transport Agency does not sustain. Reference is invited to the decisions in Dinshawas Dairy Foods Ltd. Vs. CCE 2018 (13) GSTL 170, Mahanadi Coalfields Ltd. Vs. CCE 2022 (57) GSTL 242 (Trib.), South Eastern Coalfields Ltd. Vs. CCE - 2017 (47) STR 93 (Trib.), East India Minerals Ltd. Vs. CCE and CST -2021 (4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnment note as under:- 9. Revenue relies upon the invoices or monthly bills raised by M/s. V.B. Enterprises. An invoice, notwithstanding adequacy of details thereon is no substitute for a consignment note. An invoice creates liability of debt on the part of the recipient of the service. A consignment note, on the other hand, carries with it a certain legal burden, the issuing of a consignment note is a contractual undertaking made to the entity that handed over the goods to the agency of responsibility for safe delivery at the stipulated destination. A consignment note also creates binding responsibility for each consignment. In the absence of any evidence of such responsibility having devolved on M/s. V.A. Enterprises and the issue o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. CCE, Raipur 2016 (41) S.T.R. 636 (Tri. - Del.), the relevant portion is reproduced below :- 5. If the transaction/service provided by the 24 transporters to ...5. the appellant fall within ambit of Goods Transport Agency service within the meaning of the aforesaid provisions, the appellant would be liable to tax though being recipient of the service is not contested by the appellant and it is conceded that under this taxable service, recipient of the service is liable to tax. The only issue canvassed is the one presented to the adjudication authority which did not commend acceptance namely, that since no consignment notes were issued by transporters, the services provided to the appellant fall outside the ambit of GTA. 6. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -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, the aforesaid Tribunal decisions have not been stayed and therefore, we do not find any reason to take a contrary view. In so far as the decision in Singh Transporter s case (Supra) is concerned, we agree with the arguments canvassed by the Ld. CA for the appellant that the mandatory requirement of issue of consignment note, in order to constitute Goods Transport Agency as has been specifically defined in the Act, was not the subject matter of examination so as to decide the taxability in the hands of assessee receiving goods transp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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