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2022 (3) TMI 1214 - AT - Service TaxNon-payment of service tax - Goods Transport Agency Service - issuance of consignment note or not - Revenue is of the view that appellant has availed the services of transport of goods but have not paid service tax being recipient of the service - period 20/02/2005 to March 2006 - HELD THAT:- In the appellant own case DODDANAVAR BROTHERS VERSUS C.C.,C.E. & S. T-BELGAUM [2020 (1) TMI 590 - CESTAT BANGALORE] where it was held that If we see the definition of “Goods Transport Agency”, it clearly shows that the services must be provided by a person in relation to transport of goods by road and issues consignment note, “by whatever name called” whereas in the present case, we find that no consignment note was issued. In the case of South Eastern Coalfields Ltd. [2016 (8) TMI 677 - CESTAT NEW DELHI], after considering the definition of ‘Goods Transport Agency’ as provided in Section 65(50b) and after considering the various decisions given by the Tribunal, has allowed the appeal of the assessee by holding that the tax liability under ‘Goods Transport Agency’ service cannot be sustained. The demand of service tax is not sustainable against the appellant - appeal allowed - decided in favor of appellant.
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