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2014 (5) TMI 342 - AT - Service TaxDemand of service tax on GTA service - Transporting of sugarcane - non issuance of consignment notes - Held that:- appellate authority has factually accepted the fact that for transporting sugarcane from the cane sugar collection centers from the factory of the appellant, the persons providing such transportation have raised periodical bills for which the freight was paid by the appellants. - fortnightly bills cannot be held to be consignment notes, in which case transporters cannot be called goods transport agency and as such, the transportation of sugar cane from the cane sugar collection centre to the factory would not be covered by section 65(105) (zzp) - Following decision of M/s. Nandganj Sihori SugarCo. vs.CCE Lucknow [2014 (5) TMI 138 - CESTAT NEW DELHI] - Decided in favour of assessee.
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