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2024 (2) TMI 615 - CESTAT BANGALORERecovery of the Service Tax alongwith interest and penalty - appellant had not discharged service tax on Goods Transport Agency (GTA) services under Rule 2(1)(d)(v) of Service Tax Rules, 1994 even though being the consignor of the goods - HELD THAT:- A person who provides service in relation to transport of goods and issues consignment note could be called as goods transport agency and the service provided by him is Goods Transport Agency (GTA) service. Undisputedly in the present case, the appellant had hired autorickshaws, tempos, trucks for transportation of the goods from their factory to the customers’ premises. The said hired transporters have not issued consignment notes to the appellants but transported the goods on cash basis being small consignments. In those cases where consignment note has been issued viz., by M/s. Speedway against 5 bills, the appellant had conceded the liability of Rs.5,603/-. Since the amendment has enlarged the scope of “consignment note” and the said amendment is applicable prospectively, therefore, the judgment cited by the learned Authorised Representative for the Revenue is not applicable to the facts of the present case. On the other hand, the judgments cited by the learned advocate in Ultra Tech Cement Ltd. vs. CCE, Kolhapur [2017 (11) TMI 297 - CESTAT MUMBAI] and the Board Circular No.104/7/2008-ST dated 6.8.2008 are squarely applicable to the period of dispute. The impugned order is modified to the extent of upholding demand of Rs.5,603/- along with interest and penalty under Section 78 of the Finance Act, 1994; and the order confirming the balance amount of demand with interest and penalty imposed under Section 77 of the Finance Act, 1994 cannot be sustained, accordingly set aside - Appeal allowed in part.
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