TMI Blog2019 (5) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... issue any consignment note. Admittedly, the consignment notes were issued by the Transport Agency M/s. Shri Balaji Transport Company, M/s. New Sharma Transport Company etc. In these facts, the appellant did not qualify as Goods Transport Agency and service tax demanded under Goods Transport Agency service is not legal and proper - appeal allowed - decided in favor of appellant. - Service Tax Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .01.2005 to 30.11.2005. Accordingly, a show cause notice was issued and the demand was confirmed. The demand was upheld by the Commissioner (Appeals), therefore the present appeal. 2. Shri J.P. Joshi, Ld. Chartered Accountant appearing on behalf of the appellant submits that appellant is not a Goods Transport Agency, they are truck owner and they received the freight amount towards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 406 (Tri. Bang.) (e) Kanaka Durga Agro Oil Products Pvt. Limited 2009 (15) STR 399 (Tri. Bang.) (f) Sicgil India Limited 2010 (19) STR 747 (Tri. Bang.) (g) Prolite Engineering Company 1995 (75) ELT 257 (Guj.) (h) Crompton Greaves Limited 2006 (201) ELT 302 (Tri. Del.) (i) Rajasthan Textile Mills 2006 (205) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not issue any consignment note. Admittedly, the consignment notes were issued by the Transport Agency M/s. Shri Balaji Transport Company, M/s. New Sharma Transport Company etc. In these facts, the appellant did not qualify as Goods Transport Agency and service tax demanded under Goods Transport Agency service is not legal and proper. Accordingly, the impugned order is set-aside and the appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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