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TMI Blog2017 (11) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... ilk, soya oil, etc. The appellant avails the services of transporters for transportation of soya to its factory premises. The appellant being a company under the provisions of Companies Act, 1956, discharges its service tax liability as the recipient of service under Rule 2(d)(v) of the Service Tax Rules, 1944. For this purpose, the appellant is registered with the Service Tax Department under the category of goods transport agency service. During the course of audit of records by the Service Tax Department, it was observed that the appellant had calculated the service tax in respect of GTA service after claiming abatement of 75% as provided under Notification No.32/2004-ST dated 3.12.2004 and 1/2006-ST dated 1.3.2006. On the rest freight a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transport agent" for the purpose of levy and payment of service tax. Thus, he submitted that there was no occasion or scope on the part of the owners of the transport vehicles for issuance of consignment note/LR/billities for transportation of such goods. Thus, he submits that in absence of issuance of consignment notes, the transportation activities undertaken by the transportrs will not be subjected to levy of service tax under GTA service. To support such stand, the ld. Advocate has relied on the decision of this Tribunal in the case of Birla Ready Mix -2013 (30) STR 99 (Tribunal-Delhi) and South Eastern Coal Fields Ltd. - 2016 (41) STR 636 (Tribunal-Delhi). 4. On the other hand, ld. DR appearing for the Revenue reiterated the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and issues consignment notes by whatever name called". Thus, from the above definition, it transpires that in order to qualify a person to be goods transport agency, the mandatory requirement is issuance of the consignment notes, which in the present case has not been issued. Hence, transporters transporting the goods for the appellants are not conforming to the definition of "goods transport agency" for the purpose of payment of service tax by the appellant under "reverse charge mechanism". We find that this Tribunal, in an identical set of facts, in the case of Birla Ready Mix (supra) has held that mere transport operators would not be considered as goods transport agency for the purpose of payment of service tax. The relevant paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X
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