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 912 - AT - Service TaxGTA service - appellant entered into agreement with the owners of van to hire their Vehicles on hire charges at a fixed rate based on kilometer basis - Held that: - the Appellant has hired the vehicles on the kilometers basis and monthly bills are raised on the basis of Kilometers travelled by the Vans. In such case when the vehicles are hired on monthly basis and the charges are not based upon destination but on kms basis, it cannot be said that the services involved are of Goods Transport Agency. The charges are fixed not on the basis of destination or quantity of goods or any other basis but solely on kms the vehicles have run in a month. Obviously no consignment note is issued as the services is not of consignment to be taken to any particular destination and therefore the services would not fall under the category of Goods Transport Agency. The issue is squarely covered by the decision in the case of South Eastern Coal Fields Ltd. Versus C.C.E., Raipur [2016 (8) TMI 677 - CESTAT NEW DELHI], where it was held that in absence of consignment note services cannot be considered as GTA Service. The demands of service tax under the category of GTA does not sustain - appeal allowed - decided in favor of appellant.
|