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2020 (1) TMI 590 - AT - Service TaxNon-payment of service tax - GTA services or not - appellants were allegedly availing the services of Goods Transport Agency for transporting iron ore by road in a goods carriage - extended period of limitation - HELD THAT:- The appellants have availed the transport services for transporting their minerals from transport owners/operators - Further, in the present case, the Revenue has not been able to establish that the consignment note was issued by Goods Transport Agency. Though, the Commissioner (A) in the impugned order has mentioned that consignment note was issued - If we see the definition of “Goods Transport Agency”, it clearly shows that the services must be provided by a person in relation to transport of goods by road and issues consignment note, “by whatever name called” whereas in the present case, we find that no consignment note was issued. In the case of South Eastern Coalfields Ltd. [2016 (8) TMI 677 - CESTAT NEW DELHI], after considering the definition of ‘Goods Transport Agency’ as provided in Section 65(50b) and after considering the various decisions given by the Tribunal, has allowed the appeal of the assessee by holding that the tax liability under ‘Goods Transport Agency’ service cannot be sustained. Time limitation - HELD THAT:- The extended period has wrongly been invoked in the present case because the appellant has not suppressed the material fact from the Department as the Department was aware of all the information and moreover, the issue was highly contentious and there were contrary decisions during the relevant time and the appellant had a bona fide belief that they are not liable to pay Service Tax as they have engaged the truck operators for carrying their goods by road. Appeal is allowed on merits as well as on limitation.
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