TMI Blog2018 (1) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... zp) - Held that: - there is neither any allegation nor any finding that the appellants were issued a consignment note - in the facts of the present case, both the consignor and the consignee are same. Thus, there is no requirement also of issuance of any consignment note. Under such circumstances, the appellants are not liable to pay service tax as GTA, as defined under Section 65 (50b) read with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed a list of transporters, showing the name of transport contractor/agency and payment made to them as per, Form 16A. Accordingly, the appellant was asked by the Superintendent vide letter dated 30 October, 2012 to submit the evidence of payment of service tax as the service provided by them appeared to be covered under GTA for the period October, 2007 to March, 2008. Further, reminder was sent by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sharma October 2007 to March 2008 12.04.2013 12% 2,13,706/- 2. Sunil Sharma October 2007 to March 2008 15.04.2013 12% 1,32,314/- 3. Accordingly, show cause notice was issued on the appellants invoking the extended period of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pay Accounts Officer that the appellants have done some transporting work. There is no allegation on averment as regards issue of consignment note by the appellants, which is a pre requisite for attracting the definition of GTA under Section 65 (50b) of the Finance Act, 1994. Accordingly, the show cause notice was not maintainable. The show cause notices were also stated bad as there is no all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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