TMI Blog2017 (10) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... ll not be covered under GTA service - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.1310 with Stay Application No.2762 of 2011 with Appeals No.1309 and 1331 of 2011 - ST/A/56375-56377/2017-CU[DB] - Dated:- 28-8-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Ms. Rinki Arora, Advocate for the appellant Shri Sanjay Jain, Authorized Representative (DR) for the Respondent. ORDER Per: S.K. Mohanty Both sides agree that all these appeals are against the same impugned order passed by the Commissioner (Appeals), Central Excise, Meerut. Accordingly, after waiving the requirement of pre-deposit in respect of appeal No.1310/2011, we take up all these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h provides service in relation 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 Transporter s 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 con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Appellant and the same has not been refuted. The transportation of goods by individual truck owners without issue of consignment note, GR s 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 Agency and, hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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