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2022 (6) TMI 914 - AT - Service TaxClassification of Services - recipient of GTA services or not - whether Respondent can be treated as service recipient of the GTA services as the same was on account of the farmers and only payment was made by the Respondent as the price was fixed upto delivery to the Respondent’s factory? - HELD THAT:- The issue whether the Respondents can be termed recipient of GTA services in such cases has been decided by the Tribunal in the case of M/S. NANDGANJ SIHORI SUGAR CO. VERSUS CCE. LUCKNOW [2014 (5) TMI 138 - CESTAT NEW DELHI] where it was held that there will be no Service Tax liability on the appellant sugarcane mills, as they have not received the service from a Goods Transport Agency. In the instant case also the Respondent have pleaded that there was no issuance of any consignment notes by the transporters and they cannot be stated to have received GTA services to attract Service Tax liability on RCM basis. The said plea was also taken by the Respondent in their reply to the Show Cause Notice. However the Ld. Adjudicating authority has decided the matter on the ground that the Respondent cannot be stated to be the recipient of transport services. Appeal dismissed - decided against Revenue.
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