TMI Blog2017 (5) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. - Service Tax Appeals No. 878-880 of 2008 - Final Order No. 52695-52697/2017 - Dated:- 30-3-2017 - Shri S.K. Mohanty, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri Manish Gaur and Rachit Jain, Advocates for the appellant. Shri Sanjay Jain, Authorized Representative (DR) for the Respondent. ORDER Per. B. Ravichandran : These three appeals by the same appellant deal with identical set of facts and are, hence, taken up together for disposal. The brief facts of the case are that the appellants are engaged in mining of coal in their various coal fields. They have entered into agreements with transporters for transportation of coal by road from the face of their mines up to the surface su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal, Mumbai Bench and remanded the matter to the Principal Bench at New Delhi to be heard alongwith denovo proceedings in appeals of South Eastern Coal Fields Ltd. involving identical issue. It is to be noted here that Tribunal Delhi Bench earlier decided the tax liability of M/s South Eastern Coal Fields Ltd. vide their order dated 13/08/2014 which was relied on by the Tribunal Mumbai Bench while disposing of the appellant s appeal. The decision of Tribunal in South Eastern Coal Fields Ltd. was taken up on appeal by the Revenue and the Hon ble Chhattisgarh High Court vide order dated 02/09/2015 in Tax Case No. 7/15, remanded the matter back to the Tribunal for a fresh decision. The Tribunal decided the case afresh and passed final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants in terms of the arrangement they had with the transporter. The transporter not issuing a consignment note cannot lead to a situation of effectively avoiding the payment of tax. This aspect has been examined in detail by the Original Authority. He accordingly submitted that when the appellant is liable to pay service tax as a recipient of service and having issued truck authorization slip (transport note) it should be construed that they fulfilled the condition of consignment note issued by GTA and accordingly tax liability should be confirmed. The said truck authorization slip is also signed by the transporter. 5. We have heard both the sides and perused the appeal records. It is seen that the impugned order confirmed the service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck authorization slip which consist of details like date, time, truck number, contractor code, stocking point, destination point, gross/net weight etc. The same will satisfy the requirement of a consignment note and accordingly all the conditions for tax liability under Goods Transport Agency have been fulfilled. Accordingly, the appellants were held to be liable for service tax. He further recorded that liberal interpretation of the statutory definition is not correct and it will negate the very purpose of statute. Hence, he followed harmonious interpretation of law and held that the consignment note, not being issued by GTA, in violation of law cannot mitigate the tax liability of the appellant on reverse charge basis. 7. We are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fines 'goods transport agency' as under: (50b) goods transport agency means any [person who] provides service in relation to transport of goods by road and issues consignment note, by whatever name called; It is clear that to be called goods transport agency a person should fulfill two conditions, namely, he should provide service in relation to transport of goods by road and issue consignment note, by whatever name called. In the present case, admittedly, no consignment note was issued by the goods transporter. The original authority held that the slip/challans issued for monitoring purposes by the appellant (receiver of service) will satisfy such conditions and tax liability can be upheld. We are unable to understan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal. There also, the payment slips were generated by the service recipient containing relevant particulars like truck number, weight etc. for monitoring and paying contractors for their service. No consignment notes were issued by the transporter. The Tribunal held that as no consignment note as generally understood or delineated in Rule 4B was issued by the transporter to the appellant in the transaction the tax liability under GTA does not arise. 10. Ld. Counsel for the appellant also contested the demand on the question of time bar. He submitted that the Board issued a draft Circular on 9.10.2006 regarding service tax liability on various activities in open cast mines. One issue in draft circular in transportation of coal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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