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Commissioner of Central Excise & Service Tax Versus Jaikumar Fulchand Ajmera

2016 (10) TMI 42 - CESTAT 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 not impressed with the grounds of appeal filed upon the authorization of th .....

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haracteristic 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 the ambit of a subordinate legislation to create the class of taxable pe .....

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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 been retained by the District Supply Office, Osmanabad to move food grains a .....

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re 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 authorities and the existence of an appeal in which stay has not been obtai .....

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t 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(50b) of Finance Act, 1994 and find that an essential characteristic of p .....

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