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TMI Blog2024 (5) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... ches of the Tribunal - Reliance can be placed in the case of CHARTERED LOGISTICS LIMITED VERSUS C.C.E. -AHMEDABAD-II [ 2023 (7) TMI 883 - CESTAT AHMEDABAD] where it was held that it is settled that a person even if provides Goods Transportation service but if he does not issue Consignment Notes/LR, he cannot be brought under the ambit of GTA. Thus, the settled principle of law is that even if a person has provided goods transport service but has not issued the consignment note, service tax from that person cannot be recovered under the category of GTA. The case of the appellant is on the same footing as he availed the services of individual transporters and truck owners and in the absence of issuing the consignment note, the appellant canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t agency for inward transportation of raw material/goods to their factory, and in their case, the Goods Transport Agency is not in existence and no consignment note is issued, therefore, the services rendered by Goods Transport Operator, do not fall under the category of Goods Transport Agency. In series of decisions, it has been held that individual transporters or truck owners are not covered under GTA service and the recipient is not liable to pay service tax under Reverse Charge Mechanism. Further, the decision in ML Agro Products (supra) has been stayed by the Andhra Pradesh High Court vide order dated 8.12.2017- 2018 (14) GSTL J 71 (AP)]. 4. The period covered in these appeals relates to both pre-negative era and the post negative er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the mines, is liable to pay service tax under RCM. We find that the service tax liability will arise only if the definition of 'taxable service' as contained in Section 65(105)(zzb) of the Act, which was in force during the material period, is fulfilled. As per the said provision, during the period in dispute, the taxable service, in relation to transport of goods in a goods carriage, means any service provided or to be provided to a customer by a goods transport agency service. We note that the term 'goods transport agency' has been specifically defined in Section 65(50b) to mean any commercial concern which provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 10. On perusal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsport Agency" enacted in Section 65(50b) of the Act, to fall within the ambit of the defined expression issuance of a consignment note is non-derogable ingredient. 7. In view of the law declared and the factual matrix of this appeal since where admittedly no consignment notes were issued by the 24 transporters for transportation of the appellant's coal, the Goods Transport Agency service cannot be held to have been rendered. That being the position the appellant is not liable to tax." 13. We find it worth taking note of the observation made by the Tribunal in JWC Logistics Pvt. Ltd. (supra) as below : "8. It is not the transportation of goods by road that is subject to tax but the services rendered by a goods transport agency in rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In such circumstance Appellant is not qualified under the Goods Transport Agency as per the above definition of GTA. Services of transportation of goods by a person other than GTA are clearly exempt under Section 66D (P)(i)(A) of the Finance Act, 1994. By observing the above legal position we find that the services of appellant is clearly excluded from the taxable services since it is covered in the "Negative List‟ Entry under Section 66D (p)(i) of the Finance Act, 1994." 8. From the aforesaid judgments, the settled principle of law is that even if a person has provided goods transport service but has not issued the consignment note, service tax from that person cannot be recovered under the category of GTA. The case of the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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