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TMI Blog2024 (10) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability can be upheld.' The appellant has not issued any 'consignment note'. Once it is established that there is no document issued by the transporter in the nature of 'consignment note', the transportation activity cannot be termed as 'Goods Transport Agency service received by the Appellant - the demand of service tax from the Appellant under 'Goods Transport Agency' service on reverse charge basis is not sustainable - the demand of service tax confirmed in the impugned order set aside - Since the demand itself is set aside, the question of imposition of any penalty does not arise. Therefore, the penalties imposed are set aside. Extended period of limitation - HELD THAT:- It is observed that extended period of limitation is not invokable, as there is no suppression of facts with intention to evade the tax established in this case. It is found that the Department was in knowledge of the entire facts. It is also observed that the appellant had specifically requested for clarification from the Department vide its letter dated 06.07.2009 on the taxability of the transaction under goods transport agency service. Thus, most of the demand confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mation of the demands, the appellant has filed this appeal. 4. The contentions raised by the appellant against confirmation of the demands are summarized below : a) The primary allegation of the Department is that the challan prepared for the purpose of determination of consideration would constitute a 'consignment note' in terms of ST Rules. It is submitted that in the present case, the challan / weighment slip containing the details like quantity of goods, vehicle no., date of transportation, place of disposal etc., has been issued by the Appellant itself. The transporters only raise bills on monthly basis on the Appellant based on the respective challans issued to them during transportation. Thus, the challan / weighment slip issued by the Appellant cannot be construed as a 'consignment note' as the ingredients of Rule 4B of the Service Tax Rules are not satisfied. b) The issue is no longer res integra; that once it is established that there is no document issued by the transporter in the nature of 'consignment note', the transportation activity cannot be termed as 'Goods Transport Agency service received by the Appellant. Any service of transportatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission that the demand for the period July 2009 to March 2013 is barred by limitation. 4.4. The Ld. Authorized Representative of the Revenue reiterated the findings in the impugned order. 5. Heard both sides and perused the appeal documents. 6. We observe that the primary issue involved in the instant appeal is whether Service Tax is payable under the category of goods transport agency under reverse charge mechanism in respect of the services provided without issuance of a consignment note or not. 6.1. We find that the said issue is no more res integra as the same stands decided by this Tribunal in the case of South Eastern Coal Fields Ltd. v. Commissioner of Central Excise, Raipur [2017 (47) S.T.R. 93 (Tri. Del.)] wherein it has been held as under:- 6. The admitted facts are that the appellants engaged various transporters/contractors for moving coal from pithead to railway sidings. These contractors do not issue consignment note to the appellant. The appellant had issued slips with a view to keep the track of the goods for onwards transportation. We have perused one such slip which is issued at the loading point. The serial numbered form contained certain details like weight, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tedly no consignment notes have been issued, the said transporter cannot be called Goods Transport Agency. In Birla Ready-mix - 2013 (30) S.T.R. 99 (Tri.-Del.), it was held that the provisions of the Act has to prevail and the definition at Section 65(50b) has to be understood independent of Rule 4B of the Service Tax Rules, 1994 to decide whether the person concerned is a goods transport agency. 9. In Northern Coalfields Limited v. C.C.E., Bhopal vide Final Order No. 53313/2015, dated 29-10-2015, an identical situation was examined by the Tribunal. There also, the payment slips were generated by the service recipient containing relevant particulars like truck number, weight, etc., for monitoring and paying contractors for their service. No consignment notes were issued by the transporter. The Tribunal held that as no consignment note as generally understood or delineated in Rule 4B was issued by the transporter to the appellant in the transaction the tax liability under GTA does not arise. 10. Ld. Counsel for the appellant also contested the demand on the question of time-bar. He submitted that the Board issued a draft Circular on 9-10-2006 regarding service tax liability on vario ..... X X X X Extracts X X X X X X X X Extracts X X X X
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