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2015 (10) TMI 2811 - AT - Service TaxLevy of service tax - Goods Transport Agency service - purview of transport of goods by road services - services of several transporters for transport of mined coal from coal face to coal stockyards in appellant's own dumpers - Rule 4B of the Service Tax Rules, 1994 - HELD THAT:- The definition of "Goods Transport Agency" in Section 65(50b) clearly specifies that Goods Transport Agency means any person who provides services in relation to transport of goods by road and issues a consignment note by whatever name called. The Explanation under Rule 4B of the Service Tax Rules, 1994 clarifies that consignment note is a document, issued by a goods transport agency against the receipt of goods for the purpose of transport of goods in a goods carriage and contains other specified details. Clearly, as no consignment note as generally understood or delineated in Rule 4B was issued by the transporters to the appellant in the transactions in issue, the classification by the impugned order that appellant received transportation of goods by road service, is unsustainable - Appeal allowed - decided in favor of appellant.
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