Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 736 - AT - Service TaxTaxability of GTA services - no consignment notes were being issued - reverse charge - Rule 2(1)(d)(v) of Service Tax Rules, 1994 - Held that:- When the transports did not issue consignment notes or GRs or Challans or any documents containing the particular as prescribed in Explanation to Rule 4B of the Service Tax Rules, 1994, the Transporters cannot be called ‘Goods Transport Agency’ and, hence, in these cases, the service of transportation of sugarcane provided by the transporters would not be covered by Section 65(105)(zzp). In view of this we hold that there will be no Service Tax liability on the appellant sugarcane mills, as they have not received the service from a Goods Transport Agency. Liability does not arise on the sugar factory. - Decision in the case of Nandganj Sihori Sugar Co. Ltd. [2014 (5) TMI 138 - CESTAT NEW DELHI] followed - Demand set aside - Decided in favor of assessee.
|