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2019 (1) TMI 1230 - CESTAT CHENNAIRefund the service tax paid under GTA service - after paying the service tax, later, they were of the opinion that no service tax has to be paid on the freight incurred by M/s. Shiva Cargo Movers Ltd. as the transporter does not qualify as Goods Transport Agency - refund claim was rejected holding that the tax paid is in order and that there is no ground for granting refund - Held that:- The transporter who is entrusted with the duty of transporting the goods of another and who has to issue consignment note or such other documents evidencing the transportation of the goods will fall under the category of GTA as provided under section 65(50b) of the Finance Act, 1994 - In the instant case, M/s. Shiva Cargo Movers Ltd. provides services of transporting of the goods by the appellant in their vehicles by road and also issues documents for evidencing such transport. M/s. Shiva Cargo Movers Ltd. are not owners of the goods. In Commissioner of Central Excise, Guntur Vs. Chebrolu Agro Pvt. Ltd. [2017 (6) TMI 1248 - CESTAT HYDERABAD], it was observed that when tobacco is transported by private truck operators, and even though no consignment note is issued, the assessee being recipient of services is liable to pay service tax. The service tax discharged by the appellant is in order - appellants are therefore not entitled to refund - appeal dismissed - decided against appellant.
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