9911796707
TMI Blog2024 (3) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant itself is not a goods transport agency and no consignment note was issued by the appellant. Facts on record also clarifies that the appellant is not engaged in door to door transportation, hence, is not a courier agency. Resultantly, it becomes clear that the service rendered by the appellant is simply the service by way of transportation of goods which is covered under Sub-clause B of Section 66D of Finance Act. Thus, the appellant is wrongly held liable for payment of service tax on the said activity. Coming to the tax liability with respect to legal consultancy services under reverse charge mechanism, it is observed that it is an admitted fact that the amount booked under the head legal expenses was not paid to any advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and conditions of the tender notice issued by the clients of the appellants (as mentioned above) it has been agreed that if any service tax is applicable on the said transportation service, the same is to be paid by the said factories/appellant s client. Vide a subsequent letter dated 22.03.2017 the appellants conveyed that they are engaged in transportation of sleeper from specified sleeper plant to railway sides for Indian Railways and the said services are covered under negative list. The copies of balance sheet and profit and loss account of Financial Year 2013-14 to 2015-16 were provided. 2. However, from the reply and the documents submitted, Department formed an opinion that it is not the case of transportation of the goods, but a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defence vehicles. The other material were being transported by hiring trucks from individual truck owners from factory to the destination or upto the Railway station for onward transport by Railway and from Railway Station to the destination. It is mentioned that a clarification was sought by the Central Excise Department about the service tax liability of transportation of newly manufactured vehicles from Vehicle Factory, Jabalpur vide letter dated 15.05.2017. The vehicle factory conveyed that as per Mega Exemption Notification No. 25/2012-ST dated 20.06.2012 service by way of transportation by Rail or Vessel from one place to another of defence or Military equipments is not liable to service tax. The appellant is acknowledged by vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portant to mention here that the Proof Firing newly developed Gun was transported by loading it on other vehicle i.e. goods carriage. (ii) For Indian Railways P Ways, PSC Sleepers, Other railway material were transported by loading them on other vehicles. (iii) For BEL, radars fitted on vehicles were transported to various army depots. (iv) For Vehicle Factory Jabalpur, Stallion LPTA truck itself was transported to various Army Depots and MPV i.e. mine protected vehicle was transported to various army depots by loading it on truck trailors. 7. Foremost, we look into the definition of Business Support Service which reads as follows:- As per the Section 65B (49) of the Finance act 1994 Support Service means infrastructural, operational, admin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that all services except those specified in negative list given in Section 66D of the newly introduced provisions are taxable. Section 66D of the Finance Act reads as follows:- 66D. Negative list of services. The negative list shall comprise of the following services, namely:- (p) services by way of transportation of goods- (i) by road except the services of (A) a goods transportation agency; or (b) a courier agency: (ii) by an aircraft or a vessel from a place outside India up to the customs station of clearance in India; or (iii) by inland waterways; It becomes crystal clear that the activity of transportation of goods by road is specifically included in negative list except such transportation is done by goods transport agency and a cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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