TMI Blog2017 (4) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... (Judicial) And Mr. B. Ravichandran, Member (Technical) Mr. Bipin Garg (Advocate) for the Appellant Mr. Govind Dixit, DR for the Respondent Per S. K. Mohanty: This appeal is directed against the order dated 24.09.2009 passed by the Commissioner of Customs, Central Excise and Service Tax, Meerut. In this case, service tax demand of ₹ 1,01,00,930/- is confirmed against the appellant along with penalty under different sections of Finance Act, 1994 on the ground that during the period 01.01.2005 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er however, no specific findings were recorded with regard to the submission of the appellant that the petty transporters were engaged for mere transportation of goods and no consignment notes to that effect were issued by them. However, a demand has been confirmed on the ground that for claiming 75% abatement as provided under Notification No.32/2004, the appellant has not produced the documents before the original authority. The issue involved in this case relates to payment of service tax on the goods transport agent service and not confined 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 term of its definition under section 65(50b) provides service in relation to transportation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sportation of sugarcane provided by the transporters 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. 6. In view of above, we do not find any merits in the impugned order and allow the appeal in favour of the appellant. (Dictated and pronounced in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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