TMI Blog2012 (8) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... t operator does not issue consignment note he does not come within the meaning of "Goods Transport Service" and then the requirement under Rule 4B also is not enforceable – pre-deposit waived - ST/1309/2011-CUS - ST/S/533/2012-CUS - Dated:- 16-4-2012 - Ms. ARCHANA WADHWA, MATHEW JOHN, JJ. Mayank Garg for the Appellant. B.L. Soni for the Respondent. ORDER Mathew John, Technical Member The Appellants are engaged in the manufacture of VP sugar and molasses. For their manufacturing activity, they collected sugarcane from farmers at various collection centres. They engaged individual farmers for transportation of sugarcane from collection centres to the factory and paid charges for such transportation. The Appellants wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the meaning of the definition given to the expression in 65(50) of Finance Act, 1994. According to him, only persons booking cargo and issuing consignment notes can be considered as goods transport agency. The definition of goods transporters agency is re-produced below .- "Section 65(50b) "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note by whatever name called Section 65(105)(zzp) to a customer, by a goods transport agency, in relation to transport of goods by road in a goods carriage." 3. He submits that since the sugarcane which was collected at the collection centres was already property of the Appellant. There was no need for any consignment note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods Transport Agency" as one which issues consignment notes and thereafter Rule 4B says that "Goods Transport Agency" has to issue consignment note. So which criteria has to be satisfied first is not clear. That is to say if a goods transport operator does not issue consignment note he does not come within the meaning of "Goods Transport Service" and then the requirement under Rule 4B also is not enforceable. 6. We have also considered the pronouncements of the Finance Minister in para 149 of the budget speech while introducing the entry for tax on "Goods Transport Agency" in the budget of 2004. It appears that there was clear intention not to levy service tax on individual truck owners except in cases where the cargo for such trucks ..... X X X X Extracts X X X X X X X X Extracts X X X X
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