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South Eastern Coal Fields Ltd. Versus C.C.E., Raipur

2016 (8) TMI 677 - CESTAT NEW DELHI

Taxability of GTA service - consignment note was not issued - revenue 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. - extended period of limitation - Held that:- tax liability under Goods Transport Agency service cannot be sustained against the appellant. The ratio laid down by the Tribunal in various decisions discus .....

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ates 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'ble High Court of Chattiasgarh. 2. The Hon'ble High Court vide order dated 2.9.2015 remanded the matter back to the Tribunal for fresh decision in .....

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The dispute in the present case is relating to service tax liability, on reverse charge basis, on the appellant during the period 1.1.2005 to 30.4.2006 under the category of Goods Transport Agency service (GTA). It is the appellant's case that service received by them in moving the coal from pithead to railway sidings is not taxable under the category of Goods Transport Agency, as persons providing transport services are not falling in the scope of Goods Transport Agency and as such there is .....

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d 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/contra .....

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note. In such a situation, the original authority quoting "letter and spirit of the statute" observed that by not issuing consignment note the transporter had violated the provision of Rule 4B of the Service Tax Rules, 1994. We find that the reasoning followed by Id. Commissioner is devoid of merit. It is relevant to examine the concerned legal provisions: Section 65(105)(zzp) of the Act defines the taxable service as under: (zzp) to any person], by a goods transport agency, in relati .....

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consignment note, by whatever name called. In the present case, admittedly, 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 Transpo .....

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2014 (34) STR 850 (Tri-Del.) it was held that the Goods Transport Agency in terms of its definition under Section 65(50b) provides services in relation to transportation of goods and issues consignment note which should have particulars as prescribed in Explanation to Rule 4B. 8. In cases where admittedly no consignment notes have been issued, the said transporter cannot be called Goods Transport Agency. In Birla Ready-mix - 2013 (30) STR 99 (Tri-Del.) it was held that the provisions of the Act .....

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