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2019 (7) TMI 1803 - AT - Service TaxLevy of Service Tax - GTA service or not - contractors for transportation of coal from pit head to railway siding within the mining area owned by it - Reverse Charge Mechanism (RCM) - HELD THAT:- The service tax liability will arise only if the definition of 'taxable service' as contained in Section 65(105)(zzb) of the Act, which was in force during the material period, is fulfilled. As per the said provision, during the period in dispute, the taxable service, in relation to transport of goods in a goods carriage, means any service provided or to be provided to a customer by a goods transport agency service. We note that the term 'goods transport agency' has been specifically defined in Section 65(50b)to mean any commercial concern which provides service in relation to transport of goods by road and issues consignment note, by whatever name called - On perusal of the above statutory provisions, it is clearly evident that in order to constitute 'Goods Transport Agency', the provider of transportation service must issue the consignment notes or any other document by whatever name called. Thus, taking into consideration the essential requirement of issuance of 'consignment note', in order to attract the definition of "Goods Transport Agency", it is held that the transport contractors rendering the coal transportation services in mines cannot be said to be "Goods Transport Agency" and therefore, their services cannot be made amendable to levy of service tax in the category of "transportation of goods by road services" - appeal allowed - decided in favor of appellant.
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