TMI Blog2014 (5) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 65(105) (zzp) - Following decision of M/s. Nandganj Sihori SugarCo. vs.CCE Lucknow [2014 (5) TMI 138 - CESTAT NEW DELHI] - Decided in favour of assessee. - Appeal No. 653 of 2009 , Appeal Nos. 338 & 720 of 2010 , Appeal Nos. 88 & 242 of 2011 - Final Order NO . A/51810-51814/2014-ST(DB) - Dated:- 29-4-2014 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant : Shri Bipin Garg, Shri Vikrant Kackria Advocates For the Respondent : Shri Amresh Jain, AR JUDGEMENT Per Archana Wadhwa (for the Bench): All the appeals are being disposed of by a common order as the issue involved in all of them is identical. 2. The appellant is engaged in the manufacture of cane sugar and molasses. They are procuring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requisites of consignment note and therefore the cane transporters are infact goods transport agency whose services the appellant has availed. Therefore, I find that GTA has violated the provisions of Rule 4B of Service Tax Rules, 1994 by not issuing the consignment note. I further find that in absence of any consignment note how the accountal goods have been made by the appellant and payments made towards freight. 5. As is seen from the above, the authorities below are not disputing the fact that for the purpose of transportation, fortnightly bills were being issued. However, they have held that inasmuch as the said bills had all the requisite consignment notes, the same have to be considered as consignment notes and as such, the defi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. In term of Explanation to Rule 4B, Consignment Note means - a document issued by Goods Transport Agency against the receipt of goods for the purpose of its transport by road in a goods carriage, which is serially numbered and contains the name of consignor and consignee, registration number of the goods carriage in which goods are transported, details of goods transported, details of the place of origin and destination, person liable for paying service tax whether consignor, consignee or Goods Transport Agency. Thus mere transportation of the goods in a Motor Vehicle is not the service provided by a Goods Transport Agency. A Goods Transport Agency in term of its definition under section 65(50b) provides service in relation to transpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f transportation of sugarcane provided by the transporters would not be covered by Section 65(105)(zzp). In view of this we hold that there will be no service tax liability on the appellant sugarcane mills, as they have not received the service from a Goods Transport Agency. In view of this the impugned orders are not sustainable and the same are set aside. The appeals filed by M/s. Nandganj and M/s. Bajpur are allowed. As regards the Revenue s appeal, since it has been held that there is no service tax liability of the Appellants, there would be no merit in it and the same is dismissed. 7. Inasmuch as the identical issue stand decided by the Tribunal in the above referred case and it stand held that fortnightly bills cannot be held to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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