Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 723 - AT - Service TaxGTA Service - vehicles taken on hire from various truck owners/operators for movement of goods from its warehouse to the client’s premises - Held that: - the conditions prescribed in Section 65 (105) (zzp) read with Section 65 (50b) of the Finance Act, 1944 have not been fulfilled inasmuch as, a person is to be categorized as a “goods transport agent”, when only he issues the consignement note in the manner prescribed in the statute. Since, the documents issued by the service provider for transportation of goods are not in confirmity with Rule 4B of the Rules - The said documents cannot be termed as consignment note, and the transporters cannot be termed as goods transport agents, for the purpose of payment of Service Tax by the appellant, as a recipient of service, under reverse charge mechanism. Tribunal in an identical set of facts, in the case of Southeastern Coal Field Ltd. [2016 (8) TMI 677 - CESTAT NEW DELHI] has held that in absence of issuance of consignment note, the transporters cannot be treated as goods transport agency for the purpose of levy of Service Tax under GTA services. Appeal allowed - decided in favor of appellant.
|