TMI Blog2018 (2) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax Rules, 1994? - Held that: - the High Court was required to decide as to whether the services provided by the respondent(s)/assessee(s) herein are covered by the aforesaid definitions. The High Court has not discussed the aforesaid issue - the matter is remitted to the High Court for de novo consideration - appeal allowed by way of remand. - Civil Appeal No (S). 11398/2016 - - - Dated:- 24 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned judgment the High Court has noted two substantial questions of law on which the appeal was admitted and these are as under: I) Whether the order of the CESTAT, based solely on the speech of the Hon'ble Finance Minister made while introducing the Finance Bill, 2004 and not as per the statutory provisions of law was right in holding that the respondents were not liable to pay Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Section 65 (50b) defines Goods Transport Agency to mean any person who provides service in relation to transport of goods by road and issues consignment note by whatever name called. On the other hand, Section 65(105) (zzp), provides that the service to a customer by a goods transport agency, in relation to transport of goods by road in a goods carriage. It is on the basis of the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sible. Thus, the issue in ABB Ltd. case was entirely different and the High Court has wrongly dismissed the appeal of the Revenue/appellant herein by relying upon the said judgment. In view of the aforesaid, the appeal is allowed and the impugned judgment of the High Court is set aside and the matter is remitted to the High Court for de novo consideration. - - TaxTMI - TMITax - Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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