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2018 (6) TMI 1010 - AT - Service TaxGTA Service - Appellant is transporting Food grains under a contract which has been awarded by the District Supply Officer (DSO) for transportation of food grains under the Public Distribution Scheme - Held that:- The Appellant has been appointed Food grains Transport contractor for transportation of goods from one place to another. The Appellant is engaged in transportation of food grains under the PDS (Public Distribution Scheme). The goods are transported on direction of District Supply officer and are under his control. There is no consignor and consignee in such case. During the transportation stage, the Appellant does not acquire any lien on the goods which is implicit in the issue of a consignment note. The document issued by District Supply Officer conveying the goods transported cannot be construed as a consignment note to render the Appellant to be a ‘goods transport agency.’ Appeal allowed - decided in favor of appellant.
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