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2018 (5) TMI 1139 - AT - Service TaxLiability of service tax - GTA services - transportation of sugar cane - no consignment note or loading receipt is issued - reverse charge mechanism - Held that: - job of sugar cane harvesting and its transportation upto the appellant’s factory was entrusted to Sangh by the appellant and accordingly Sangh arranged all the vehicles and has done the job for the appellant and in turn has recovered the agreed charges/commission for the said job - job of harvesting and transportation is not mere transportation but is a package deal of harvesting and transportation of sugar cane by arranging the tractor and vehicle upto the appellant’s factory. In this activity, it is admitted fact that for the so called GTA service, no consignment note was issued. Therefore, the said service cannot be construed as a GTA service - In the case of Kranti SSK Ltd. [2017 (6) TMI 275 - CESTAT MUMBAI], this Tribunal relied upon the various judgments and held that no Service Tax is chargeable on the sugar mills for transportation of sugar cane and the appeal was allowed. The alleged service of GTA is not liable for Service Tax - appeal allowed - decided in favor of appellant.
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