TMI Blog2017 (3) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... he contract which did not satisfy the requirement of the consignment note and the responsibility cast for issuing the consignment note is not met to hold that Goods Transport Agency Services are rendered - demand set aside - appeal allowed - decided in favor of appellant. - ST/412/11 - A/86183/17/STB - Dated:- 8-2-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri Vinay Jain, C.A. for appellant Shri B. Kumar Iyer, Supdt. (AR) for respondent ORDER Per M.V. Ravindran This appeal is directed against order-in-appeal No. PII/AV/16/2011 dated 28.02.2011. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this case is whether the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... word 'consignment note' under Rule 4B of Service Tax Rules, 1994. He would submit that on plain reading of the Explanation to the said Rule, consignment note needs to be issued by goods transport agency wherein the said agency should indicate receipt of the goods for purpose of transport of goods by road in a goods carriage, which is serially numbered, and contains the name of the consignor and consignee, register number of the goods in which the goods are transported etc. He would submit that in the case in hand the entire proceedings none of the requirements are satisfied hence the bills raised by the transport agency are not 'consignment note.' 5. Learned D.R. appearing for Revenue reiterates the findings of the firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the cement clinkers from jetty to the manufacturing premises of the appellant. It is noticed that the activity of transporting cement clinkers from jetty to the factory premises of the appellant is based upon the contract and perusal of such contract, we find that the said contract specifically states about transporting cement clinkers from jetty to manufacturing premises by these two transport companies. We find that as per Rule 4B of Service Tax Rules, 1994 the goods transport agency shall issue consignment note to the respondent in relation to transport of goods by road in a goods carriage. The said Rule 4B is reproduced:- 4B. Any goods transport agency which provides service in relation to transport of goods by road in a goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not met to hold that Goods Transport Agency Services are rendered. 6.4 We find that an identical issue came up before the Tribunal in the case of Nandganj Sihori Sugar Co. Ltd. (supra) wherein the Tribunal after analyzing the provisions of the service tax liability on goods transportation agency under Finance Act, 1994 and reverse charge mechanism, in paragraph 6 has held as under:- 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransport Agency in terms of its definition under Section 65(50b) 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 transportation of goods cannot be treated as Consignment Note. The fact of non-issue of consignment to M/s. Nandganj is admitted in the show cause notice itself. In case of M/s. Bajpur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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