TMI Blog2018 (4) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... of consignment note services cannot be considered as GTA Service. The demands of service tax under the category of GTA does not sustain - appeal allowed - decided in favor of appellant. - ST/85230 to 85232/2014 - A/85829-85831/2018 - Dated:- 27-3-2018 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) AND SHRI RAJU, MEMBER (TECHNICAL) Appearance Shri D.H. Nadkarni, Advocate for Appellant Shri Rishi Goyal, Addl. Commr. (A.R) for respondent Per : Ramesh Nair All the three appeals are on the same issue and are directed against the Order-in-Appeal No. NGP/EXCUS/000/APPL/895/13- 14 dt.24.10.2013 and Order-in-Appeal No. NGP/EXCUS/000/APPL/914-915/13-14 DT. 31.10.2013 passed by the Commissioner (Appeals), Nagpur. The facts involved in the present appeals are that the Appellant is engaged in manufacture of Ice Cream falling under chapter 21. They are clearing their goods to distributors/ dealers all over the country by specialized refrigerated Vans. They entered into agreement with the owners of such van to hire their Vehicles on hire charges at a fixed rate based on kilometer basis. The Vehicles were under the disposal of the Appellant and were transporting goods as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not put to notice of the additional ground and thus the Appeal itself is liable to be rejected on this ground alone. He further submits that the non issue of consignment note cannot be a ground to hold that the Appellant is not liable for service tax under the category of Goods Transport Agency. That the judgment in case of Bhima SSK supra was given relying upon the order in case of M/s Nandganj Sihori sugar Co. Ltd. 2014 (34) STR 850 (TRI) wherein the facts were that the freight was on average rate and not on actual basis and adjustment of the fare of the transporter from amounts payable by the Sugar mills to the farmers. In case of Southern Coal fields the consignor and consignee were same and hence distinguishable. In the present case the charges are on the basis of actual kilometer and the consignor and consignee are different. The details of in the monthly invoices contain the vehicle number, date of transportation, destination of consignment and the actual kilometers which have been travelled. Thus the monthly invoice has got all the basic details as required in consignment note. Mere assertion that consignment note is not given cannot be accepted without examination. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fall under the category of Goods Transport Agency. We agree to the submission made by the learned Counsel that the issue is now squarely covered by the judgment of the Tribunal in the case of SOUTH EASTERN COALFIELDS LTD. Vs. CCE, Raipur 2017 (47) S.T.R. 93 (Tri. - Del.). We respectfully reproduce the relevant paragraphs : 5. We have heard both sides and examined the appeal records. As noted earlier, the Tribunal vide Final Order dated 13-8-2014 held that issuance of a consignment note is non-derogable ingredient to fulfil the definition of Goods Transport Agency. The matter has again come up for passing a detailed order as directed by the Hon ble Chhattisgarh High Court. 6. The admitted facts are that the appellants engaged various transporters/contractors for moving coal from pithead 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 onwards 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 ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve 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 be understood independent of Rule 4B of the Service Tax Rules, 1994 to decide whether the person concerned is a goods transport agency. 9. In Northern Coalfields Limited v. C.C.E., Bhopal vide Final Order No. 53313/2015, dated 29-10-2015 , an identical situation was examined by the Tribunal. There also, the payment slips were generated by the service recipient containing relevant particulars like truck number, weight, etc., for monitoring and paying contractors for their service. No consignment notes were issued by the transporter. The Tribunal held that as no consignment note as generally understood or delineated in Rule 4B was issued by the transporter to the appellant in the transaction the tax liability under GTA does not arise. 10. Ld. Counsel for the appellant also contested the demand on the question of time-bar. He submitted that the Board issued a draft Circular on 9-10-2006 regarding service tax liability on various activities i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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