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2018 (7) TMI 1668 - CESTAT KOLKATAReverse Charge Mechanism - GTA Service - freight charges exceeding ₹ 1,500/- per trip - benefit of N/N. 34/2004-ST dated 3.12.2004 - case of Revenue is that the limit of ₹ 1,500/- per trip availed by them under Notification No. 34/2004-ST dated 3.12.2004 is not applicable in their case because the same is relevant only when a carriage carry more than one “individual consignment” and where total freight comes to less than ₹ 1,500/- per trip. Held that:- The issue was decided in the case of CCE., SALEM VERSUS SUIBRAMANIA SIVA CO-OP. SUGAR MILLS LTD. [2014 (11) TMI 925 - MADRAS HIGH COURT]. As the definition of “goods transport agency”, means any [person who] provides service in relation to transport of goods by road and issues consignment note, by whatever name called”, any person who is providing GTA service by road, will fall under the category of GTA service - The argument of the ld.Advocate that since the service providers are mostly individual truck owners do not fall under goods transport agency is not legally sustainable and the GTA service provided by the individual truck owner is leviable to the service tax as per the provisions of the Finance Act, 1994. Benefit under N/N. 34/2004-ST dated 3.12.2004 - Held that:- Appellant will fall under the category of Clause (ii) of the above Notification and thus they need to pay service tax on the freight charges above @ ₹ 750/- per trip. Appeal dismissed - decided against appellant.
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