TMI Blog2017 (7) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Rajeev Rathod, Advocate for Appellant Shri B.K. Iyer, Supdt. (AR) for Respondent ORDER Per: Ramesh Nair The issue involved in the present case is that whether Service Tax is payable on the GTA services for transportation of sugarcane from it's farmers to the Sugar Mills when there no consignment note was issued for such transportation. 2. Heard both sides. 3. A similar issue has been decided by this Tribunal in the appellant's own case vide order dated 16.04.2015 in Appeal No.ST/39/10, wherein this Tribunal has passed the following order: - 6. On consideration of the submissions made by both sides and perusal of the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 Transporters 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 by road in a goods carriage shall issue a consignment note to the customer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been refuted. The transportation of goods by individual truck owners without issue of consignment note, GRs 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 Transporters cannot be called Goods Transport Agencyand, hence, in these cases, the service of transp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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