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2024 (2) TMI 501 - AT - Service TaxTaxability - Classification of services - Goods Transport Agency Services or not - consignment note were not issued - providing services by way of Transportation of Food Grains from various godowns to the individual PDS Shop and/or other destination contained in such contract/agreements - HELD THAT:- Undisputedly, in the present case appellant was not issuing any consignment note which is an essential requirement for classification of their services under the category of GTA. This fact about not issuance of consignment note is not disputed by the revenue that being so the services provided by the appellant cannot be classifiable under the category of GTA services for making the demand of service tax. Adjudicating authority in the impugned referred to ceratin documents which though were not consignment note etc., to hold that these documents are consignment notes. In case of The Ramco Cements Limited [2023 (9) TMI 1257 - CESTAT CHENNAI] Chennai Bench has held that we find that the other orders relied upon by the Ld. Consultant clearly confirm the view that the essential requirement is the issuance of consignment note in order to be covered under the definition of GTA and in the absence of the same, the transporters/contractors rendering transport services in mines cannot be said to be GTA and therefore, their service cannot be made amenable to the levy of Service Tax under the category of “transportation of goods by road" service. There are no merits in the impugned order and the same is set aside - appeal allowed.
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