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2016 (12) TMI 438 - CESTAT MUMBAI

2016 (12) TMI 438 - CESTAT MUMBAI - TMI - GTA service - reverse charge mechanism - whether the appellant/assessee is required to discharge the Service Tax liability on the inward freight paid by them to the lorry owners who transported the sugarcane from farmer to sugar factory under the category of Goods Transport Agency services or otherwise? - Held that: - It is undisputed that the appellant is sugar factory and covered under the notification which mandated for discharge of Service Tax liabil .....

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bunal in the case of Nandganj Sihori Sugar Co. Ltd. [2014 (5) TMI 138 - CESTAT NEW DELHI], where it was 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 be covered by Section 65(105)(z .....

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. C.J. Mathew, Member (Technical) Shri Anand S. Kulkarni, Advocate for the Appellant Shri A.B. Kulgod, Assistant Commissioner (A.R.) for the Respondent ORDER Per M. V. Ravindran These two appeals are directed against Order-in-Appeal No. P-III/RP/231/2012 dated 17.10.2012 passed by the Commissioner of Central Excise (Appeals), Pune. 2. The relevant facts that arise for consideration are whether the appellant is required to pay Service Tax on Goods Transport Services during the period from 01.04.2 .....

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sed the records. 4. Learned Counsel on behalf of the appellant/assessee submits that appellant is not required to discharge the Service Tax liability as has been held by the Tribunal in the case of Nandganj Sihori Sugar Co. Ltd. Vs. Commissioner of Central Excise, Lucknow [2014 (34) STR 850 (Tri.-Del.)]; Bhima Sahakari Sakhar Karkhanba Ltd. Vs. Commissioner of Central Excise, Pune-III [2016 (41) STR 438 (Tri.-Mumbai)]. 5. Learned departmental representative submits that the appellant has receive .....

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e that arises for consideration in this appeal is whether the appellant/assessee is required to discharge the Service Tax liability on the inward freight paid by them to the lorry owners who transported the sugarcane from farmer to sugar factory under the category of Goods Transport Agency services or otherwise. 8. It is undisputed that the appellant is sugar factory and covered under the notification which mandated for discharge of Service Tax liability by them on the services received from goo .....

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. Ltd. (supra). The ratio of the said judgment is in paragraph no. 6 which we respectfully reproduce. 6. In 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 commerci .....

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ding to the Department the Transporter s bills are in the nature of the consignment notes. Under Rule 4B of 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 .....

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provides service in relation to transportation of goods under a consignment note which should have the particulars 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 .....

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ansportation and not the service of Goods Transport Agency which involves not only undertaking the transportation of the goods handed over to it but also undertaking delivery of the goods to the consignee and also temporary storage of the goods till delivery. 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 Agen .....

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