TMI Blog2017 (4) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... tor Union. The Truck Operator Union is not a commercial concern therefore, the same is not covered under Goods Transport Agency, therefore, the provisions of Section 65(105)(zzp) are not applicable to the facts of the this case - appeal dismissed - decided against Revenue. - ST/968/2011 - A/60479/2017-SM[BR] - Dated:- 28-3-2017 - Mr. Ashok Jindal, Member (Judicial) Sh. G.M. Sharma, AR for the Appellant Sh. Dinesh Verma, Advocate, for the Respondent ORDER Per Ashok Jindal Revenue is in appeal against the impugned order. 2. The brief facts of the case are that the appellant is manufacturer of Sugar Molasses and clearing the same on payment of duty. The respondent is also registered with Service Tax Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (34) STR 850 (Tri. Del.). 5. Heard the parties and considered the submissions. 6. I find that from 01.04.2004 to 2005, there was an amendment in Section 65(105)(zzp) of the Finance Act, 1994 which read as under:- Section 65 (105)(zzp) of the Finance Act, 1994 defind taxable service provided a GTA as under:- (zzp) to a customer, by a goods transport agency, in relation to transport of goods by road in a goods carriage; The term Goods Transport Agency is defined under Section 65(50b) of the Act as under: (50b) goods transport agency means any (commercial concern)* who provides service in relation to transport of goods by road and issues consignment note, by whatever name called; (*Substituted by the word pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cy' means any commercial concern which provides service in relation to transport of goods by road and issues consignment note, by whatever name called. The Service Tax has been demanded from the Appellants as service recipient under Rule 2(l)(d)(v) of the Service Tax Act, 1994 read with Notification No. 35/2004-S.T., dated 3-12-2004, on the payments made by them to transporters against the fortnightly bills being presented by them. While admittedly no consignment notes or GRs have been issued by the transports, according 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not mentioned in the show cause notice, this plea has been made by the Appellant and the same has not been refuted. The transportation of goods by individual truck owners without issue of consignment note, GR's billties, etc. as prescribed in Rule 4B of the Service Tax Rules, would be simple transportation 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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