Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
2014 (7) TMI 495 - AT - Service TaxWaiver of pre-deposit - GTA services - transportation insurance installation commissioning and conducting guarantee tests service - Held that - Appellant entered into a contract with M/s.NTPC which is a composite contract and one of the services to be provided by the appellant is GTA service for transportation of the goods from port to the premises of NTPC. The appellant instead of undertaking the said services themselves further engaged M/s.Lee & Muirhead Pvt. Ltd. for doing the job. M/s. Lee & Muirhead Pvt. Ltd. further engaged a actual transporter for transporting the goods. The consignments notes issued by the actual transporter clearly reveal that the consignee of the goods is M/s.NTPC. Admittedly the appellant has not provided any such GTA service nor received any GTA service either from M/s.Lee & Muirhead Pvt. Ltd. or from the actual transporter. The service actually stands provided by the ultimate transporter M/s. ESSEMM Logistics Vizag to NTPC. It is the NTPC who is liable to pay freight to the service provider and it actually stands paid by NTPC to M/s. ESSEMM Logistics Vizag may be through the appellant and through M/s. Lee & Muirhead Pvt. Ltd. In such a situation it has to be prima facie held that the appellant as also M/s. Lee & Muirhead Pvt. Ltd. were also facilitating the transportation of the cargo or were acting as an controlling agent for getting the work of transportation done. The appellant having neither actually provided GTA services nor having received the same cannot be in our prima facie view called upon to pay any service tax liability as recipient of the GTA services - Stay granted.
|