TMI Blog2017 (9) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... nsport Agency” and, hence, in these cases, the service of transportation of sugarcane provided by the transporters would not be covered by Section 65(105)(zzp), and hence there will be no Service Tax liability on the appellant sugarcane mills, as they have not received the service from a Goods Transport Agency. As the appellants were not required to issue consignment note as per Rule 4(B) of the STR, 1994, they are not liable to pay service tax - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.3844 of 2012 - ST/A/55391/2017-CU[DB] - Dated:- 21-7-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri Kumar Vikram, Advocate for the Appellants Shri Ranjan Khanna, DR f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Rules, 1994. Accordingly, no service tax is liable to be paid by the appellants. They also relied upon the following case laws :- 1) Bhima Sahakari Sakhar Karkhana Ltd. Vs. CCE [2016 (41) STR 438 (Tri-Mum)] 2) Nandganj Sihori Sugar Co. Ltd. Vs. CCE, Lucknow [2014 (34) STR 850 (Tri-Del)] 3) Caps Prints (P) Ltd. Vs. CST [2013 (30) STR 426) Tri-Kolkata] 4) Kisan Sahkari Chini Mills Ltd. Vs. CCE Final Order No.ST/A/240-243/12(DB) dt 08.02.2012 5) CCE Vs Kanaka Durga Agro Oil Products P Ltd. [2009 (15) STR 399 (Tri-Bang)] 6) Lakshminarayana Mining Co. Vs. CST [2009 (16) STR 691 (Tri-Bang)] 4. Learned DR supported the impugned order. 5. We heard both the sides and perused the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 terms of its definition under Section 65(50b) provides service in relation to transportation of goods under a consignmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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