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2019 (7) TMI 917 - AT - Service TaxTaxability - GTA Service - utilization of lorries for transportation of ‘iron ore’ from their mines to the port of export at New Mangalore - HELD THAT:- The tax liability will arise only upon the goods transport agency i.e., one who undertakes responsibility, in full legal sense, for the cargo despatched by it and an individual truck operator who does not accept such responsibility, is merely performing the activity of transport of goods which is not the subject of the tax. It is, of course, necessary to point out, from the history of the tax on this service, that the blanket intent to tax the operators led to widespread agitation and, conscious of the problems of implementation, the Central Government, upon reintroduction of the levy, restricted it to agencies. Also, the reference to goods consignment number in the ‘trip sheet’ does not constitute the issue of ‘goods consignment note’ which is essential pre-requisite for taxation of the service. The activity performed for the appellant by transporters falls outside the ambit of section 65(105)(zzp) of Finance Act, 1994 and is not taxable in their hands - Appeal allowed - decided in favor of appellant.
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