9911796707
TMI Blog2017 (4) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... to 31.03.2008, the appellant did not pay the service tax on the GTA Services for transportation of the goods, under reverse charge mechanism. 2. Ld. Advocate appearing for the appellant submits that the appellant is engaged in the manufacture of sugar and the byproduct namely, molasses. During the disputed period, the appellant had paid to various transporters/ truck owners and trolley owners for services rendered by them for transportation of sugarcane from various cane purchasing centers to its factory premises. These petty transporters did not issue any consignment note or challan but submitted the bills on fortnightly or monthly basis on plain paper. He submits that since no consignment notes were issued by the petty transporters and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfined to claiming of abatement. We are of the view that the goods transport service availed by the appellant is not conforming to the definition of GTA service for the purpose of payment of service tax by the appellant under reverse charge mechanism. We find that in an identical situation this Tribunal in the case of Nanganj Sihori Sugar Co. Ltd. (supra) has held that service tax demand cannot be confirmed under GTA service. The relevant paragraph in the said decision is extracted herein below: 6. In term 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods in a Motor Vehicle is not the service provided by a Goods Transport Agency. A Goods Transport Agency in term 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 consignme ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
