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2016 (8) TMI 677 - CESTAT NEW DELHI

2016 (8) TMI 677 - CESTAT NEW DELHI - 2017 (47) S.T.R. 93 (Tri. - Del.) - 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 .....

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ical 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'ble High Court of Chattiasgarh. 2. The Hon'ble High Court vide order date .....

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sportation by rail. The appellant engaged transporters for this activity. 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 a .....

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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 .....

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e one and the same and transporter of goods is not issuing any consignment 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 serv .....

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hould provide service in relation to transport of goods by road and issue 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 o .....

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ibunal in Nandganj Sihori Sugar Co. Ltd. and others vs. .C.C.E, Lucknow - 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 .....

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