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2024 (1) TMI 889 - AT - Service TaxLevy of Service Tax - GTA service or not - transport services were rendered by the individual truck or transport operators - Consignment Note is missing - HELD THAT:- The authorities below relying on the decision of the learned Single Member in COROMANDEL AGRO PRODUCTS & OILS LTD. VERSUS COMMR. OF C. EX., GUNTUR [2014 (6) TMI 657 - CESTAT BANGALORE] have non-suited the appellant on the ground that it is incorrect to say that any transport company which is not issuing Consignment Note is presumed to be GTO. However, it is found that the later decisions by the Division Benches of the Tribunal have categorically laid down the law that in absence of consignment note services cannot be considered as GTA services and the demand of service tax under the category of “Goods Transport Agency” does not sustain. The goods were transported locally from the mines to the factory site and since the distance to be covered is short, no consignment note has been issued by the service provider and therefore the levy of service tax under the category of Goods Transport Agency is not sustainable in view of the various decisions of the Division Benches of the Tribunal which is binding on me. Therefore, the distinction sought to be placed by the Revenue that the earlier decisions related to mines is not sustainable. The question of the applicability of the exemption notification no.34/2004–ST dated 03.12.2004 or for that matter the invocation of the extended period of limitation requires no perusal. The impugned order deserves to be set aside on the ground that the transport services were rendered by the individual truck or transport operators and therefore no consignment note was issued and as a result, the same would not fall within the scope of the definition of “Goods Transport Agency” as given in section 65(50 b) of the Finance Act, 1994 - appeal allowed.
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