9911796707
TMI Blog2024 (5) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... the transport charges. Thus, I am of the view that they cannot be considered as Goods Transport Agency , therefore, not liable to service tax. In the result, the impugned order is set aside and the appeal is allowed. - HON'BLE MRS. R. BHAGYA DEVI , MEMBER ( TECHNICAL ) Shri. Aryaman Ghulati , Advocate for the Appellant Shri K. Vishwanatha , Authorised Representative for the Respondent ORDER PER : R. BHAGYA DEVI The appellant, M/s. Sivasakthi Engineering and Fabricators, aggrieved by the impugned Order-in-Appeal No. 10-12/2010 Service Tax dated 03.05.2010, have filed this appeal. 2. Briefly stated the facts of the case are that the appellants are manufacturers and suppliers of Pre-Stressed Concrete Poles (PSC Poles) for the Kerala Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was inserted from 01.01.2005, it is mandatory for every GTA to issue a consignment note. The consignment note is defined as : consignment note means a document, issued by a goods transport agency against the receipt of goods for the purpose of transport of goods by road in a goods carriage, which is serially numbered, and contains the names of the consignor and consignee, registration number of the goods carriage in which the goods are transported, details of the goods transported, details of the place of origin and destination, person liable for paying service tax whether consignor, consignee or the goods transport agency. 3.2 Further, he submits that w.e.f. 16.05.2008, Section 65(105)(zzp) defined taxable service means any service provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . C.Ex. and ST, Tirupathi: 2015 (38) STR 651 (Tri.-Bang.) S.V.R. Electricals (P) Ltd. vs. Commissioner of Customs and C. Ex. Guntur: 2016 (43) STR 574 (Tri.-Hyd.) Coromandel Agro Products and Oils Ltd. Vs. Commissioner of C.EX. Guntur: 2014 (33) STR 660 (Tri.-Bang.) M.L. Agro Products Ltd. Vs. Commissioner of Cus. C.Ex. and ST, Guntur 2017 (6) GSTL 94 (Tri-Hyd.) 5. Countering the above judgements, the counsel submits that in the case of Sree Balaji Transport (supra) the facts were entirely different, and with regard to the other decisions relied upon by the Revenue, the learned Counsel submits that the later decisions have categorically held that in the absence of consignment note, the services cannot be considered as GTA service and theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s transport by road in a goods carriage, which is serially numbered and contains the name of consignor and consignee, registration number of the goods carriage in which goods are transported, details of goods transported, details of the place of origin and destination, person liable for paying Service Tax whether consignor, consignee or Goods Transport Agency. Thus mere transportation of the goods in a Motor Vehicle is not the service provided by a Goods Transport Agency. A Goods Transport Agency in terms of its definition under Section 65(50b) provides service in relation to transportation of goods under a consignment note which should have the particulars as prescribed in explanation to Rule 4B. In the present case admittedly no consignme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... problems of implementation, the Central Government, upon reintroduction of the levy, restricted it to agencies. 6.3 In the present case, admittedly vehicles were being hired by the appellant through a contract for transportation of the goods does not make them a Goods Transport Agency. Admittedly, no consignment notes were generated but fortnightly waybills were submitted by the appellant to their consignee for collecting the transport charges. In view of the above discussions and the decisions relied upon by the appellant, I am of the view that they cannot be considered as Goods Transport Agency , therefore, not liable to service tax. 7. In the result, the impugned order is set aside and the appeal is allowed. ( Order pronounced in Open Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
