TMI Blog2017 (11) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... es and thereafter Rule 4B says that “Goods Transport Agency” have to issue consignment note. So which criteria have to be satisfied first is not clear. That is to say if a goods transport operator does not issue consignment note he does not come within the meaning of “Goods Transport Service” and then the requirement under Rule 4B also is not enforceable. The provisions of Service Tax are not attracted in the transaction involved, as the appellant have only acted as a facilitator for the farmer for quick and speedy transport of sugarcane to the factory to ensure more effective recovery of sugar. Appeal allowed - decided in favor of appellant. - ST/MISC/50432/2017, ST/885/2012-CU[DB] - ST/A/71242/2017-CU[DB] - Dated:- 4-10-2017 - Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... waived penalties imposed under Section 78 but confirmed penalty under Section 77 and no relief has been given in the matter of Service Tax to be paid. Aggrieved by the orders of the Commissioner (Appeals), the Appellants have filed the present appeal along with application for waiver of pre-deposit of dues arising from the impugned orders for admission of appeal. 2. The Appellant submitted in appeal memo that the truck owners who were transporting the sugarcane from the collection centres to the factory cannot be considered as Goods Transport Agency within the meaning of the definition given to the expression in 65(50) of Finance Act, 1994. According to him, only persons booking cargo and issuing consignment notes can be considered as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k idle except during sugar season. So if at all farmers are owning the trucks it is because they are undertaking goods transport operation as another profession. Therefore, the truck owners who transported sugarcane have to be at par with any other truck owners and the issue decided accordingly. 5. We have considered the submissions of Learned AR for Revenue and on perusal of record we find that the definition of Goods Transport Agency under Section 65(50b) of Finance Act, 1994 and provision of Rule 4A of Service Tax Rules are logically inconsistent. The entry in the Act defines Goods Transport Agency as one which issues consignment notes and thereafter Rule 4B says that Goods Transport Agency have to issue consignment note. So whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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