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TMI Blog2024 (7) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... Reverse Charge Mechanism - Goods Transport Agency (GTA) - manufacture of marble slab and tiles for which they obtain marble blocks from various mines and also engage individual transporters and truck owners for transportation of marble blocks - HELD THAT:- During the post negative era w.e.f. 01.07.2012 Individual Transporters are not taxable under the provisions of Section 66D(p)(i). The present s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and also engage individual transporters and truck owners for transportation of marble blocks. Show cause notices dated 24.07.2017 were issued for the period April, 2015 to March, 2016 proposing demand of service tax under the category of GTA services, which has been affirmed by the Original Adjudicating Authority and also by the appellate authority by the impugned order. 2. The submission of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt Agency observed as under: 6.5 Accordingly, a person can be said to be Goods Transport Agency, if the person provides services in relation to the transportation of goods by road and issues the consignment note. From the above legal position, it clear that not all the person who transport of goods by road are qualified as Goods Transport Agency. To qualify as services of GTA, the GTA should issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly, in the earlier order, where the appellants were also the party, it was observed as under:- 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 appellant is on the same footing as he a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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