TMI Blog2017 (11) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... rters 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” - appeal allowed - decided in favor of appellant. - Service Tax Cross Appeal No.55736/2013-ST [DB], Service Tax Appeal No.3806/2012-ST [DB] - ST/A/56694/2017-CU[DB] - Dated:- 22-9-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Present for the Appellant: Mr. Ashutosh Upadhyay, Advocate Present for the Respondent: Mr. Neha Garg, D.R. ORDER PER: S.K. MOHANTY This appeal is directed against the impugned order dated 21.08.2012 passed by the Commissioner (Appeals), Customs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Department initiated show cause proceedings against the appellant, seeking confirmation of the service tax demand. The matter was adjudicated vide order dated 30.02.2012, wherein service tax demand of ₹ 30,40,450/- was confirmed under the proviso to Section 73(1) of the Finance Act, 1994 along with interest. Besides, penalties were imposed under Section 76, 77 and 78 ibid. Further, an amount of ₹ 1,000/- for late filing of returns was confirmed under Section 70 ibid. On appeal, the ld. Commissioner (Appeals) vide the impugned order, has upheld the adjudged demand. Feeling aggrieved with the impugned order, the appellant has filed this appeal before the Tribunal. 3. Ld. Advocate appearing for the appellant submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oya seeds from various mandis by local trucks without the coverage of bilties /L.R. (Consignment Notes). Service tax is being calculated /paid on the reference of transportation charges/payment made to truck drivers. Notification No.32/2004-ST Dr. 3.12.2004 and 1/06 ST Dr. 01.03.2006 prescribed abatement/exemption. This exemption is available if the goods are received under the cover of consignment note/LR/Builty issued by Transport Agency to the customers. In the absence of above such documents, the aforesaid exemption is not available to the noticee. 7. It is evident from the contents in the SCN that no consignment notes were issued in this case by the transport agencies for transportation of goods for the appellant. The term goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be considered as Goods Transport Agencies . We are not in agreement with the argument of Revenue that the log-book maintained by the operators should be considered as equivalent to consignment note. The fact that part of the hire charges for the vehicles is being paid on the basis of number of kilometers run cannot alter the nature of the responsibility of the operators because such payment is consistent with a scheme of hiring the vehicle though it may be consistent with a contract for transportation of goods also. On the other hand a fixed charge per month for the vehicle is more consistent with a scheme of hiring the vehicle rather than a contract for transporting the goods. It is seen the contracts provide for such component of rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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