9911796707
TMI Blog2017 (4) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax till 31.03.2005 in terms of Rule 2 (1) (d) (v) of the Service Tax Rules, 1994. From 01.04.2005, they stopped paying Service Tax therefore, proceedings were initiated against the respondent by way of show cause notice dt. 01.09.2009 for the period 2005 to July, 2009. The matter was adjudicated, the demand of Service Tax was confirmed against the respondent but on appeal before the Ld. Commissioner, the Ld. Commissioner (Appeals) after examining the issue set aside the demand which was confirmed against the respondent. Aggrieved the said order, Revenue is before us. 3. The ld. AR submits that the sugar cane has been transported by Truck Operator Union from the collection center up to their factory and they have received transporta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansporter of goods by a Goods Transport Agency, so now short issue is before me is that whether the Transport Operators Union is Goods Transport Agency or not 7. The said issue has been examined by this Tribunal in the case of Nandganj Sihori Sugar Co. Ltd. Vs. CCE, Lucknow (supra) wherein this Tribunal observed as under:- "5. We have considered the submissions from both the sides and perused the records. The appellant incurred expenditure on transportation of sugarcane from the cane collection centers to their sugarcane mills and these charges were adjusted against the payment for sugarcane made to the farmers. The point of dispute is as to whether the transporters are Goods Transport Agency as defined under Section 65(50b) of the Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 serially numbered and contains the name of consignor and consignee, registration number of the goods carriage in which goods are transported, details of goods transported, details of the place of origin and destination, person liable for paying Service Tax whether consignor, consignee or Goods Transport Agency. Thus mere transportation of the goods in a Motor Vehicle is not the service provided by a Goods Transport Agency. A Goods Transport 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s would not be covered by Section 65(105)(zzp). In view of this we hold that there will be no Service Tax liability on the appellant sugarcane mills, as they have not received the service from a Goods Transport Agency. In view of this the impugned orders are not sustainable and the same are set aside. The appeals filed by M/s. Nandganj and M/s. Bajpur are allowed. As regards the Revenue's appeal, since it has been held that there is no Service Tax liability of the Appellants, there would be no merit in it and the same is dismissed." I find that the transportation of sugar cane to the factory of the appellant is the duty of the farmers who supplied the sugar cane at the collection center set up by the respondent. From the collection cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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