TMI Blog2016 (8) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... ding their contention on the issue of interpretation with reference to time bar of the demand also. - Demand set aside - Decided in favor of assessee. - Service Tax Appeal No. 227/2008 - Final Order No. 52655/2016 - Dated:- 28-7-2016 - Justice (Dr.) Satish Chandra, President and Mr. B. Ravichandran, Technical Member Present Shri B.L. Narasimhan with Shri Narendra Singhvi, Advocates for the appellants Present Shri K. Poddar and Shr G.R. Singh, A.Rs. for Revenue ORDER The appeal is against the order dated 19.2.2008 of Commissioner of Central Excise, Raipur. The appeal was earlier heard and decided by the Tribunal vide Final Order No. 53209/2014 dated 13.8.2014 by way of allowing appeal. Revenue took the matter to Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that slips/challans issued by the appellant to monitor the movement of vehicles and ascertain the performance of the contractor for payment, can be considered as consignment note to bring in tax liability of the GTA. 5. We have heard both sides and examined the appeal records. As noted earlier, the Tribunal vide Final Order dated 13.8.2014 held that issuance of a consignment note is non-derogable ingredient to fulfill the definition of Goods Transport Agency. The matter has again come up for passing a detailed orderas directed by the Hon'ble Chattisgrah High Court. 6. The admitted facts are that the appellants engaged various transporters/contractors for moving coal from pithead to railway sidings. These contractors do n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no consignment note was issued by the goods transporter. The original authority held that the slip/challans issued for monitoring purposes by the appellant (receiver of service) will satisfy such conditions and tax liability can be upheld. We are unable to understand or appreciate such reasoning. The original authority is creating an amalgamation of service provider and recipient to fit in the definition of Goods Transport Agency. In other words, the transport of coal is done by the transport contractor which satisfied the first condition but no consignment note being issued. The slip issued by the appellant as recipient of service is taken with such activity of transport to bring in tax liability. We find that such attempt is beyond the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the appellant also contested the demand on the question of time bar. He submitted that the Board issued a draft Circular on 9.10.2006 regarding service tax liability on various activities in open cast mines. One issue in draft circular in transportation of coal from pithead to railway sides and its tax liability under GTA. The Board opined that such movement of goods within the premises of mines may not be covered under taxable service as there is no consignment note for such transportation. However, later when Final Circular was issued on 12.11.2007 there was no clarification on this by the Board. Ld. Counsel submitted this fact to emphasis that this was a clear case of interpretation regarding tax liability during relevant time ..... X X X X Extracts X X X X X X X X Extracts X X X X
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