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2018 (5) TMI 1131 - AT - Service TaxLiability of service tax - GTA Service - consignment notes - whether the respondent had availed the service of ‘goods transport agency' within the meaning of Finance Act, 1994? - Held that: - There is no doubt that the respondent is a 'cargo handler'. Operation of container freight station undertake loading and unloading, packing or unpacking of cargo, which conforms to the main limb of the definition in section 65(23) of Finance Act, 1994. There is an exclusion limit in the said definition extending to handling of export cargo, passenger baggage and mere transportation of goods. An invoice creates liability of debt on the part of the recipient of the service. A consignment note, on the other hand, carries with it a certain legal burden, the issuing of a consignment note is a contractual undertaking made to the entity that handed over the goods to the agency of responsibility for safe delivery at the stipulated destination, A consignment note also creates binding responsibility for each consignment. In the absence of any evidence of such responsibility having devolved on M/s VA Enterprises and the issue of monthly bills does not, ipso facto, creates such liability and the impugned order is not at fault for having held that tax liability does not arise. Appeal dismissed - decided against Revenue.
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