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Commissioner of Central Excise Meerut-II Versus M/s. Kisan Sahkari Chini Mills Ltd.

2018 (2) TMI 938 - CESTAT NEW DELHI

Classification of service - GTA Service - respondent is engaged in carrying the sugarcane from the collection point to its factory by individual truck operators - whether classified under GTA Service or otherwise? - Held that: - an identical issue has came up before the Tribunal in the case of M/s. Ashoka Marbles Pvt. Ltd. Vs. CCE, Jaipur I [2017 (9) TMI 711 - CESTAT NEW DELHI], where it was held that the service of transportation of sugarcane provided by the transporters would not be covered by .....

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ue ORDER Per: (Dr.) Satish Chandra The present appeals have been filed against the order-in-Appeal No.MRT-EXCUS-002-APP-114/13-14 dated 11.09.2013. 2. Brief facts of the case are that the respondent is engaged in carrying the sugarcane from the collection point to its factory by individual truck operators. The appellant has not used any goods transport agency . Vide impugned order, the levy of Service tax under GTA service was dropped. Being aggrieved, the appellant- Revenue has filed the presen .....

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sent case is no more res integra and has been decided by various cases cited by the appellants. In the case of Nandganj Sihori Sugar Co. Ltd. Vs. CCE, Lucknow [2014 (34) STR 850 (Tri-Del)], the Tribunal has held as follows: 6. In terms of Section 65(105)(zzp), the taxable service means any service provided to a customer, by a Goods Transport Agency, in relation to transport of goods by road in a goods carriage. In terms of Section 65(50a) ibid Goods Carriage has the meaning assigned to it in cla .....

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tly 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 consignment note to the customer. In term of Explanation to Rule 4B, Consignment Note means - a document issued by Go .....

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e service provided by a Goods Transport Agency. A Goods Transport Agency in terms of its definition under Section 65(50b) provides service in relation to transportation of goods under a consignment note which should have the particulars as prescribed in explanation to Rule 4B. In the present case admittedly no consignment notes have been issued. The fortnightly bills cannot be treated as consignment notes, as a consignment note issued by Goods Transport Agency represent its liability to transpor .....

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