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Shri Chhatrapati SSK Ltd. Versus Commissioner of Central Excise Pune III

Taxability of GTA services - no consignment notes were being issued - reverse charge - Rule 2(1)(d)(v) of Service Tax Rules, 1994 - Held that:- When the transports did not issue consignment notes or GRs or Challans or any documents containing the particular as prescribed in Explanation to Rule 4B of the Service Tax Rules, 1994, the Transporters cannot be called ‘Goods Transport Agency’ and, hence, in these cases, the service of transportation of sugarcane provided by the transporters would not b .....

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Mr. C.J. Mathew, Member (Technical) Shri V.B. Gaikwad, Advocate for appellant Shri S.L. Karolia, Asst. Commr (AR) for respondent ORDER This appeal is directed against Order-in-Original No. 26/P-III/ST/Commr/2011 dated 29.02.2012. 2. The issue involved in this case is regarding the service tax liability on the appellant under reverse charge mechanism. Appellant herein is a sugar factory and engaged Jai Bhavani Serva Seva Sangh (hereinafter referred to as JBSSS) for transportation of sugarcane fr .....

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est and also imposed penalties. 3. Learned Counsel appearing for the appellant after taking us through the entire case records submitted that the JBSSS is not issuing any consignment notes, they are association of farmers and are not GTA. He submits that this issue is now settled by the Tribunal in the following cases:- (a) Nandganj Sihori Sugar Co. Ltd. - 2014 (34) STR 850 (Tri.) (b) Bhima S.S.K. Ltd. - 2016 (41) STR 438 (Tri.) 4. Learned D.R. reiterates the findings recorded by the adjudicatin .....

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find that learned Counsel was correct in submitting that issue is now settled in their favour. Undisputedly JBSSS is not issuing any consignment notes to appellant. If that be so, the ratio of the decision of Tribunal in the case of Nandganj Sihori Sugar Co. Ltd. (supra) will apply in all force. We respectfully reproduce the ratio in paragraphs 5 & 6 of the decision. 5. We have considered the submissions from both the sides and perused the records. The appellant incurred expenditure on trans .....

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terms of Section 65(105)(zzp), the taxable service means any service provided to a customer, by a Goods Transport Agency, in relation to transport of goods by road in a goods carriage. In terms of Section 65(50a) ibid Goods Carriage has the meaning assigned to it in clause 14 of Section 2 of the Motor Vehicle Act, 1988. In terms of Section 65(50b), Goods Transport Agency means any commercial concern which provides service in relation to transport of goods by road and issues consignment note, by .....

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the Service Tax Rules, 1994, any Goods Transport Agency which provide service in relation to transport of goods by road in a goods carriage shall issue a consignment note to the customer. 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 carriag .....

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iculars as prescribed in explanation to Rule 4B. In the present case admittedly no consignment notes have been issued. The fortnightly bills cannot be treated as consignment notes, as a consignment note issued by Goods Transport Agency represent its liability to transport the consignment handed over to it to the destination and deliver the same to the consignee and merely a bill issued for transportation of goods cannot be treated as Consignment Note. The fact of non-issue of consignment to M/s. .....

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