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2017 (9) TMI 711 - AT - Service TaxLiability of tax - freight - appellant availed the services of Goods Transport Operators for inward transportation of marble blocks from mines area to their factory - whether the appellant is liable to pay service tax on freight? - Held that: - similar issue decided in the case of M/s. Nandganj Sihori Sugar Co. Versus CCE. Lucknow [2014 (5) TMI 138 - CESTAT NEW DELHI], where it was 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), and hence there will be no Service Tax liability on the appellant sugarcane mills, as they have not received the service from a Goods Transport Agency. As the appellants were not required to issue consignment note as per Rule 4(B) of the STR, 1994, they are not liable to pay service tax - appeal allowed - decided in favor of appellant.
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