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2017 (11) TMI 481 - AT - Service TaxGTA service - Short payment of service tax - appellant had received soya seeds from various mandis through trucks, without issuance of the billities/LR (consignment notes) - Held that: - The term “goods transport agency” is defined u/s 65(2) (50b) of the Finance Act, 1994 to mean, “any person who provides service in relation to transportation of goods by road and issues consignment notes by whatever name called”. Thus, from the above definition, it transpires that in order to qualify a person to be goods transport agency, the mandatory requirement is issuance of the consignment notes, which in the present case has not been issued. Hence, transporters transporting the goods for the appellants are not conforming to the definition of “goods transport agency” for the purpose of payment of service tax by the appellant under “reverse charge mechanism” - appeal allowed - decided in favor of appellant.
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