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2018 (6) TMI 258 - AT - Service TaxGTA service - reverse charge mechanism - it was alleged that appellant have not paid service tax on the transportation charges paid to harvesting contractor towards the transport of sugarcane in trucks / tractors - non-issuance of consignment note - Held that:- The Appellant had awarded the work of harvesting and transportation of sugarcane to the individual persons. These individual contractors did not issue any consignment note / LR / Bilty. Thus looking to the nature of job involved and the facts that these individual contractors are not GTA, there is no reason to charge Service tax from the appellants under the category of GTA. The Tribunal judgment in case of NANDGANJ SIHORI SUGAR CO. LTD. Versus COMMISSIONER OF C. EX., LUCKNOW [2014 (5) TMI 138 - CESTAT NEW DELHI] has held that When the transports did not issue consignment notes or GRs or Challans or any documents containing the particular as prescribed in Explanation to Rule 4B of the Service Tax Rules, 1994, the Transporters cannot be called ‘Goods Transport Agency’ and, hence, in these cases, the service of transportation of sugarcane provided by the transporters would not be covered by Section 65(105)(zzp). Demand set aside - appeal allowed - decided in favor of appellant.
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