9911796707
TMI Blog2024 (7) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... then the same is subjected to Service Tax. Goods Transport Agency itself is defined under Section 65(50b) of the Finance Act, 1994, which means service in relation to transport of goods by road by any person and issue of consignment note, by whatever name called and Rule, 4B of the Service Tax Rules provides for mandatory issue of consignment notes by Goods Transport Agency while providing service in relation to transportation of goods by road in a goods carriage except when wholly exempted under Section 93 of the Act. It is found that no consignment note was issued by the goods transporter to the Appellant as per the description mentioned above, neither in the invoices raised by the transporter as provided in the second proviso to Rule 4A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of its finished products from the place of manufacturer to the depots/distributors/dealer points and the service providers were raising bills on the Appellant on per kilometre basis against which no Service Tax was paid by the Appellant for any period of time pre or post negative list. Contention of the Respondent-Department is that Section 65(44) of the Finance Act read with Section 26B(26) of the Finance Act, 1994 dealing with Goods Transport Agency service as well as Notification No. 26 30/2012-ST dated 20.06.2012 have put liability of payment of Service Tax @25% of the taxable value of amount paid to Goods Transport Agency on reverse charge mechanism on the service recipient. Appellant was put to show-cause notices on dated 08.10.2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted in 2017 (47) STR 93 (T) and Nandganj Sihori Sugar Co. Ltd. as reported in 2014 (34) STR 850 (T). He further submitted that mere transportation of goods in motor vehicle would not be a Goods Transport Agency service but learned Additional Commissioner had distinguished the same decision of the Tribunal and the said Order-in-Original received approval by the Commissioner (Appeals) who, on the other hand relied on the decision of this Tribunal passed on Sree Balaji Transport Vs. Commissioner of Customs, Central Excise Service Tax, Tirupati as reported in 2015 (38) STR 651 (Tri.- Bang.) to justify that the demand was sustainable but the said judgment was considered by this Tribunal in Appellant s earlier decision dated 27.03.0218 [reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Goods Transport Agency . Therefore, if such services are provided by Goods Transport Agency then the same is subjected to Service Tax. Goods Transport Agency itself is defined under Section 65(50b) of the Finance Act, 1994, which means service in relation to transport of goods by road by any person and issue of consignment note, by whatever name called and Rule, 4B of the Service Tax Rules provides for mandatory issue of consignment notes by Goods Transport Agency while providing service in relation to transportation of goods by road in a goods carriage except when wholly exempted under Section 93 of the Act. Its explanation provides description of consignment note, it reads:- Explanation.- For the purposes of this rule and the second pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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