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2023 (8) TMI 122 - AT - Service TaxClassification of services - Goods Transport Agency Service (GTA) or not - transportation of effluent generated during effluent treatment of the appellant - HELD THAT:- The facts in the present case is not under dispute that the goods which were transported for the appellant is effluent and the same is transported for throwing the same and the same is not sold or saleable in the market. As per definition in the Finance Act, 1994, the definition of “goods” as provided under Section 65(50) “goods” has the meaning assigned to it in clause (7) of section 2 of the Sale of Goods Act, 1930 - As per the combined reading of both the definitions, it is clear that only for such transportation which is for transport of goods defined under Section 65(50), will be covered under the service of Goods Transport Agency. In the present case, the transport of goods is in respect of effluent which is neither sold nor saleable in the market therefore, the same is not qualify as goods defined under Section 65(50). Accordingly, the transportation of effluent will not fall under the Goods Transport Agency service. In the case of M/S GUJARAT STATE FERTILIZERS & CHEMICALS LTD. VERSUS CCE VADODARA [2014 (7) TMI 893 - CESTAT AHMEDABAD] the Tribunal held that As the relevant facilities/services of transportation provided by appellant are not for the ‘goods’ as defined in Section 2(7) of the Sale of Goods Act, 1930, the same cannot be considered as a service provided for transportation of goods as per Section 65(105)(zzz) of the Finance Act, 1994 read with Section 2(7) of Sale of Goods Act, 1930. Thus, it is settled that the goods for the purpose of Goods Transport Agency service should be qualified as "goods‟ in terms of definition given under Section 65(50) of Finance Act, 1994. Therefore, in the present case the goods being effluent which is neither sold nor saleable, does not qualify in terms “goods”. Therefore, transportation of the same does not fall under the four corners of Goods Transport Agency service, hence the same is not liable to service tax - appeal allowed.
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