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2024 (2) TMI 1252 - AT - Service TaxLevy of service tax - GTA Service - Consignment Note not issued - HELD THAT:- The Tribunal in catena of decisions have held that issuance of Consignment Note is pre-requisite for taxability under GTA services. 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. Reference is invited to the decisions in DINSHAWS DAIRY FOODS VERSUS COMMISSIONER OF CENTRAL EXCISE, NAGPUR [2018 (4) TMI 912 - CESTAT MUMBAI and M/S. MAHANADI COALFIELDS LTD. VERSUS COMMR. OF CENTRAL EXCISE & SERVICE TAX, BBSR-I [2019 (7) TMI 1803 - CESTAT KOLKATA]. In Mahanadi Coalfields Ltd. it was held that The issue of consignment note, is a non-derogable ingredient to make the “goods transporter” as “Goods Transport Agency” as defined in the statute. From the facts of the present case, it is found that the appellant apart from running the petrol pump outlet is also providing the transportation of petroleum pump on behalf of M/s BPCL, the service receiver and M/s BPCL has issued a certificate mentioning that service tax has been discharged by them on monthly basis being the person liable to pay tax on services received under Goods Transport Agency as per the provisions of the Finance Act. Therefore, the service tax liability has been discharged by the service receiver and consequently the appellant is not liable to discharge the same once again. In the present case, it is found that it is an undisputed position that the appellant had not issued any consignment notes by whatever name and hence in view of the law laid down by the series of decisions, no service tax liability can be imposed. The demand proposed in the show cause notice for recovery of service tax of Rs. 1,69,003/- along with interest and penalty is liable to be dropped and the impugned order needs to be set aside - Appeal allowed.
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