TMI Blog2017 (9) TMI 1495X X X X Extracts X X X X X X X X Extracts X X X X ..... n issuance of a consignment note by any name, in this case nothing has been brought on record to take a view that the services can be classified under GTA - appeal allowed - decided in favor of appellant. - ST/90/2007 - A/31483/2017 - Dated:- 7-9-2017 - Mr. M. V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Sh. B. Venugopal, Advocate for the Appellant Sh. Gnaneswar, (AR) for the Respondent ORDER [Order Per : M.V. Ravindran] 1. This appeal is filed against Order-in-Appeal No. 21/2006 (H-II) S.TAX dated 17.11.2006. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding demand of service tax on the appellant for the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote by any name, in this case nothing has been brought on record to take a view that the services can be classified under GTA. We find that the Principle Bench of the Tribunal presided over by the President in the case of M/s South Eastern Coalfields Ltd., [2017 (47) STR 93 (Tri.-Del)] has held in para 6 which we reproduce as under: 6. The admitted facts are that the appellants engaged various transporters/contractors for moving coal from pithead to railway sidings. These contractors do not issue consignment note to the appellant. The appellant had issued slips with a view to keep the track of the goods for onwards transportation. We have perused one such slip which is issued at the loading point. The serial numbered form contain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd or appreciate such reasoning. The original authority is creating an amalgamation of service provider and recipient to fit in the definition of Goods Transport Agency. In other words, the transport of coal is done by the transport contractor which satisfied the first condition but no consignment note being issued. The slip issued by the appellant as recipient of service is taken with such activity of transport to bring in tax liability. We find that such attempt is beyond the scope of law and without merit. It can be seen from the above reproduced para that the issue now stands squarely covered in favour of the appellant. 10. Accordingly, we hold that the impugned order is unsustainable and needs to be set aside and we do so. The i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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