New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (10) TMI 42 - CESTAT MUMBAI

2016 (10) TMI 42 - CESTAT MUMBAI - 2017 (48) S.T.R. 52 (Tri. - Mumbai) - Goods transport agency service (GTA) - non-issuance of consignment notes - Commissioner (Appeals) held that individual truck owners are not providers of goods transport agency service and relying on Commissioner of Central Excise & Customs, Guntur v. Kanaka Durga Oil Products Pvt Ltd [2009 (3) TMI 130 - CESTAT, Bangalore] set aside the demand - Held that:- the decision in re Kanaka Durga Oil Products Ltd prevails. We are no .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

transport agency in section 65(50b) of Finance Act, 1994, an essential characteristic of provider of the service is the issuance of a consignment note. Revenue has resorted to a circular logic by claiming that rule 4B of Service Tax Rules, 2004 requires the goods transport agency to issue a consignment note. This, according to us, is a specious line of reasoning as the provider of goods transport agency service being determined by issuance of consignment note under the statute, it is not within .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

transported be construed as a consignment note to render the respondent to be a goods transport agency. The demand of tax therefore, fails. - Decided against the Revenue - APPEAL No. ST/262/2011, CROSS-OBJECTION NO. ST/CO-58/2011 - A/90297-90298/16/STB - Dated:- 9-3-2016 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri B. Kumar, Superintendent (AR) for the appellant Shri B.S. Indani, Advocate for the respondent ORDER Per C J Mathew M/s Fulchand Ajmera had bee .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

GS (13) 8/2011 dated 24th January 2011held that individual truck owners are not providers of goods transport agency service , and, relying on Commissioner of Central Excise & Customs, Guntur v. Kanaka Durga Oil Products Pvt Ltd [2009 (15) STTR 399 (Tri-Bangalore)], set aside the demand and Revenue is in appeal against that quashing. 2. Revenue claims that decision in re Kanaka Durga Oil Products Ltd has been challenged in the Hon ble Supreme Court. Our decisions are binding on subordinate au .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ice by goods transport agency which is defined in section 65(50b) and that with the recipient not being one of the entities listed in rule 2(1)(d)(v) of Service Tax Rules, 1994, it is the provider of the service who is the designated person liable to pay the tax. 4. Our decision in re Kanaka Durga Oil Products Ltd has excluded the individual truck owner from the purview of the tax in section 65(105)(zzp) of Finance Act, 1994. We have perused the definition of goods transport agency in section 65 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version