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2014 (8) TMI 857 - AT - Service TaxGTA Services - Appellant entered into agreement with 24 transporters for transportation of the mined coal to the railway siding - None of the 24 transporters however issued a consignment note by whatever name called, whether falling within ambit of the definition of consignment note in Rule 4(B) of the Service Tax Rules, 1994 or otherwise for rendition of the service of transportation of coal to the railway siding - Held that:- Unambiguously enunciated the principle that qua the definition of Goods Transport Agencyenacted in Section 65 (50b) of the Act, to fall within the ambit of the defined expression issuance of a consignment note is non-derogable ingredient - factual matrix of this appeal since where admittedly no consignment notes were issued by the 24 transporters for transportation of the appellants coal, the Goods Transport Agency service cannot be held to have been rendered. That being the position the appellant is not liable to tax - Decided in favour of assessee.
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