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TMI Blog2024 (11) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... rrespective of any nomenclature the same can be accepted as consignment note. However, in the present case the monthly bill raised for the collection of charges by the service provider was treated as consignment note by the Learned Commissioner (Appeals) which is absolutely incorrect. The monthly bill is not a document which is issued for each consignment moreover the bill does not contain all the information as required under the law. Therefore, the entire confirmation of demand by the learned Commissioner (Appeals) based on the monthly bill cannot be sustained. As relying on Nandganj Sihor Sugar Co. Ltd. [ 2014 (5) TMI 138 - CESTAT NEW DELHI ] and Ultra Tech Cement Ltd. [ 2017 (11) TMI 297 - CESTAT MUMBAI ] in the present case there is absolutely no issuance of consignment note in respect transport service provided by the truck owners. We also hold that the monthly bill in the present case cannot be treated as consignment note. Therefore in absence of consignment note, the demand under GTA is not sustainable. Assessee appeal allowed. - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. C L MAHAR, MEMBER (TECHNICAL) Shri Keyur Kamdar, Chartered Accountant for the Appellant Shri Anand Ku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records. We find that the entire issue falls under narrow compass that whether the adjudicating authority holding that no consignment note was issued dropped the demand or the Commissioner (Appeal) considering the monthly bill for transportation as consignment note confirmed the demand is correct or otherwise. 4.1 We find that it is an admitted fact that in respect of the transport service provided by the truck owners no individual consignment note was issued for the transportation service. The service provider had issued monthly bill which the learned Commissioner (Appeals) has considered as consignment note. We completely disagree with the learned Commissioner (Appeals) for the reason that the consignment note itself connotes that the document has to be issued for each and every consignment that means for every trip if a document is issued which contains all the information as required under the law irrespective of any nomenclature the same can be accepted as consignment note. However, in the present case the monthly bill raised for the coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in relation to transport of goods by road in a goods carriage is wholly exempted under section 93 of the Act, the goods transport agency shall not be required to issue the Consignment note. Explanation. - For the purposes of this rule and the second proviso to rule 4A, 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 name 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. 6.3 It can be seen from the above reproduced Explanation to the Rule, consignment note should have specific particulars, the provisions of Section 65(50b) talks about the issuance of the consignment note. The interpretation placed by the lower authorities that any document by whatever name, needs to be considered as consignment note is misplaced as in this case the transporting companies have only raised invoices for tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds 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 consignment notes have been issued. The fortnightly bills cannot be treated as consignment notes, as a consignment note issued by Goods Transport Agency represent its liability to transport the consignment handed over to it to the destination and deliver the same to the consignee and merely a bill issued for transportation of goods cannot be treated as Consignment Note. The fact of non-issue of consignment to M/s. Nandganj is admitted in the show cause notice itself. In case of M/s. Bajpur though it is not mentioned in the show cause notice, this plea has been made by the Appellant and the same has not been refuted. The transportation of goods by individual truck owners without issue of consignment note, GR s billties, etc. as prescribed in Rule 4B of the Service Tax Rules, would be simple transportation and not the service of Goods Transport Agency which involves not only undertaking the transportation of the goods handed over ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice provided by the transporters would be liable to pay Service Tax in terms of the provisions of Rule 2(l)(d)(v) of Service Tax Rules. 6 . In terms of Section 65(105)(zzp), the taxable service means any service provided to a customer, by a Goods Transport Agency, in relation to transport of goods by road in a goods carriage. In terms of Section 65(50a) ibid Goods Carriage has the meaning assigned to it in clause 14 of Section 2 of the Motor Vehicle Act, 1988. In terms of Section 65(50b), Goods Transport Agency means any commercial concern which provides service in relation to transport of goods by road and issues consignment note, by whatever name called. The Service Tax has been demanded from the Appellants as service recipient under Rule 2(l)(d)(v) of the Service Tax Act, 1994 read with Notification No. 35/2004-S.T., dated 3-12-2004, on the payments made by them to transporters against the fortnightly bills being presented by them. While admittedly no consignment notes or GRs have been issued by the transports, according to the Department the Transporter s bills are in the nature of the consignment notes. Under Rule 4B of the Service Tax Rules, 1994, any Goods Transport Agency ..... X X X X Extracts X X X X X X X X Extracts X X X X
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