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2023 (2) TMI 1092 - AT - Service TaxReverse charge mechanism (RCM) - charges incurred for hiring of refrigerated vehicles, deployed for distribution of ‘ice cream’ at different places across the country - lower authorities have held that liability devolved on the appellant, as recipient of ‘goods transport agency’ service, defined in section 65(50a) of Finance Act, 1994, for discharge of tax. HELD THAT:- The catena of decisions cited by Learned Counsel relate to tax liability not arising in circumstances that are similar to that of appellant; mere hiring of vehicles does not suffice for transaction to be taxed under Finance Act, 1994 unless the elements of section 65 (105) (zzp) of Finance Act, 1994, in which the definition of ‘goods transport agency’ is vital, is conformed to. In re Nandganj Sihori Sugar Co. Ltd [2014 (5) TMI 138 - CESTAT NEW DELHI], it has been held that there will be no Service Tax liability on the appellant sugarcane mills, as they have not received the service from a Goods Transport Agency. The appeal of Revenue against the decision in re South Eastern Coalfields Ltd [2016 (8) TMI 677 - CESTAT NEW DELHI] does not, in the absence of stay, alter the validity of the decision of the Tribunal on non-taxability of the very same transaction of the appellant herein for the subsequent period. Appeal allowed.
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