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2018 (7) TMI 1123 - AT - Service TaxGTA Service - consignment note not issued - Rule 2(l)(d)(v) of the Service Tax Rules, 1994 - Held that:- In the present case, the appellant does not fall in the definition of GTA as defined under the provisions of Section 65(105)(zzp) because he is not issuing any consignment receipt - the decision in the case of COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX VERSUS JAIKUMAR FULCHAND AJMERA [2016 (10) TMI 42 - CESTAT MUMBAI], is squarely applicable to the facts of the present case, where it was held that During the transportation stage, the respondent does not acquire any lien on the goods which is implicit in the issue of a consignment note. Therefore, no stretch of imagination can document issued by District Supply Officer conveying the goods transported be construed as a consignment note to render the respondent to be a goods transport agency. The appellant is not liable to pay the service tax in the light of the provisions of Rule 2(l)(d)(v) of the Service Tax Rules, 1994 because both the consignor and consignee fall under the category of specified categories and if any tax is to be paid, then the tax is to be paid by DC of Karwar and not the appellant. Appeal allowed - decided in favor of appellant.
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