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2016 (11) TMI 938 - AT - Service TaxService Tax liability - Goods Transport Agency Services - delivery of food grains as per direction of the District Supply Officer/District Collector, Latur, under P.D.S. scheme - Held that: - respondent issues periodical bill and it is not consignment note or billtees which is primary requirement to classify the activity under Goods Transport Agency as a taxable service. We perused the sample copy of invoice issued by respondent and found that these invoices are in form No. 2, a form prescribed by Government of Maharashtra, by any stretch of imagination cannot be considered as consignment note. This factual matrix is not contested by the Revenue in ground of appeal. The issue is now squarely covered by the judgments of the Tribunal Nandaganj Sihori Sugar Co. Ltd. Vs. CCE, Lucknow [2014 (5) TMI 138 - CESTAT NEW DELHI] - the impugned order is correct, legal and does not suffer from any infirmity. The appeal filed by the Revenue is rejected and cross objection filed by the respondent being in support of the impugned order is also disposed of.
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