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2018 (2) TMI 938

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 Section 65(105)(zzp), and hence there will be no Service Tax liability on the appellant sugarcane mills, as they have not received the service from a Goods Transport Agency - demand set aside - appeal dismissed - decided against Revenue. - Service T .....

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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 clause 14 of Section 2 of the Motor Vehicle Act, 1988. In terms of Section 65(50b), Goods Transport Agency means any commercial concern which provides service in relation to transport of goods by road and issues consignment note, by whatever name called. The Service Tax has been demanded from the Appellants as service recipient under Rule 2(l)(d)(v) of the Service Tax Act, 1994 read with Notification No.35/2004-S.T., dated 3-12-2004, on the payments made by them to transporters against the fortnigh .....

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t the consignment handed over to it to the destination and deliver the same to the consignee and merely a bill issued for transportation of goods cannot be treated as Consignment Note. The fact of non-issue of consignment to M/s. Nandganj is admitted in the show cause notice itself. In case of M/s. Bajpur though it is not mentioned in the show cause notice, this plea has been made by the Appellant and the same has not been refuted. The transportation of goods by individual truck owners without issue of consignment note, GR s & billties, etc. as prescribed in Rule 4B of the Service Tax Rules, would be simple transportation and not the service of Goods Transport Agency which involves not only undertaking the transportation of the goods ha .....

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