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2015 (10) TMI 857 - CESTAT ALLAHABAD

2015 (10) TMI 857 - CESTAT ALLAHABAD - TMI - Levy of service tax, interest and penalty - Goods Transport Agency Service - Held that:- The issue is no longer res integra and is covered by the decision of this Tribunal in South Eastern Coal Fields Ltd. [2014 (8) TMI 857 - CESTAT NEW DELHI] and Western Coal Fields Ltd. Vs. C.C.E., Nagpur, a decision [2015 (8) TMI 108 - CESTAT MUMBAI]; the latter decision following the earlier. This Tribunal ruled that issuance of a consignment note is non- derrogab .....

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. H.K. Thakur, Technical Member, JJ. For the Petitioner : Shri Inderjeet Yadav , Advocate For the Respondent : Shri Govind Dixit, A.R. ORDER Per Justice G. Raghuram: The assessee is the appellant and recipient of service which was concurrently classified as Goods Transport Agency Service, defined in Section 65 (50b) and enumerated to be taxable service in Section 65(015)(zzzp) of the Act. 2. For the period January 2005 to March, 2008, the coal raised in the appellants the mines (appellant/assess .....

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ned by the appellant. 2. The appellant contended before the authorities below that since the transporters (engaged by the appellant) did not issue any consignment note whether called by such or any other name, the service provided fell outside the purview of GTA service and the appellant wasthus immune to the levy as a recipient, under Section 68(2) of the Finance Act, 1994. 3. Since the authorities below concurrently rejected the contention of the appellant, the assessee is before us in a furth .....

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