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2018 (4) TMI 723

(105) (zzp) read with Section 65 (50b) of the Finance Act, 1944 have not been fulfilled inasmuch as, a person is to be categorized as a “goods transport agent”, when only he issues the consignement note in the manner prescribed in the statute. - Since, the documents issued by the service provider for transportation of goods are not in confirmity with Rule 4B of the Rules - The said documents cannot be termed as consignment note, and the transporters cannot be termed as goods transport agents, for the purpose of payment of Service Tax by the appellant, as a recipient of service, under reverse charge mechanism. - Tribunal in an identical set of facts, in the case of Southeastern Coal Field Ltd. [2016 (8) TMI 677 - CESTAT NEW DELHI] ha .....

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ant submitted that the appellant has taken vehicles on hire from various trucks owners/ operators for movement of goods and such persons cannot be termed as goods transport agents for the purpose of payment of service tax by the appellant, under reverse charge mechanism. He further submitted that owners/ operators did not issue the consignment note and thus, they cannot be considered as goods transport agencies, as defined under Section 65(50b) of the Finance Act, 1994. The ld. Consultant has relied on the decision of this Tribunal in the case of South Eastern Coalfields Ltd. - 2017 (47) S.T.R. 93 (Tri. Del.) to state that in absence of issuance of consignment note, the truck operators/owners cannot be termed as goods transport agents. 4. H .....

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thead to railway sidings. These contractors do not issue consignment note‟ to the appellant. The appellant had issued slips with a view to keep the track of the goods for on wards transportation. We have perused one such slip which is issued at the loading point. The serial numbered form contained certain details like weight, date, etc. The admitted fact is that the consignor and consignee are one and the same and transporter of goods is not issuing any consignment note. In such a situation, the original authority quoting letter and spirit of the statute observed that by not issuing consignment note the transporter had violated the provision of Rule 4B of the Service Tax Rules, 1994. We find that the reasoning followed by ld. Commissi .....

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scope of law and without merit. 7. The matter has come up for decisions on earlier occasions by the Tribunal in Nandganj Sihori Sugar Co. Ltd. and Others v. C.C.E, Lucknow - 2014 (34) S.T.R. 850 (Tri. - Del.), it was held that the Goods Transport Agency in terms of its definition under Section 65(50b) provides services in relation to transportation of goods and issues consignment note which should have particulars as prescribed in Ex planation to Rule 4B. 8. In cases where admittedly no consignment notes have been issued, the said transporter cannot be called Goods Transport Agency. In Birla Ready - mix - 2013 (30) S.T.R. 99 (Tri.-Del.), it was held that the provisions of the Act has to prevail and the definition at Section 65(50b) has to .....

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