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2017 (11) TMI 694 - AT - Service TaxGTA Service - demand is assessed on the premise that the appellant(s) received transport of goods by road service, defined in Section 65(50a) and (50b) read with Section 65(105) (zzp) - Held that: - The definition of “Goods Transport Agency” in Section 65(50b) clearly specifies that Goods Transport Agency means any person who provides services in relation to transport of goods by road and issues a “consignment note’ by whatever name called. The Explanation under Rule 4B of the Service Tax Rules, 1994 clarifies that “consignment note” is a document, issued by a Goods Transport Agency against the receipt of goods for the purpose of transport of goods in a goods carriage and contains other specified details - Clearly, as no consignment note, as generally understood or delineated in Rule 4B was issued by the transporters to the appellant, in the transactions in issue, the classification by the impugned order that appellant received transportation of goods by road service, is unsustainable - appeal allowed - decided in favor of appellant.
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