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TMI Blog2018 (4) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Appellant's instructions. The demands under service tax was made on the ground that the Appellant had paid transportation charges to such vehicle owners but did not discharged the service tax liability under the category of "Goods Transport Agency". Accordingly show cause notices were issued to the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Gimmco Ltd. 2017 (48) STR 476 TRI and G.S. Lamba & Sons 012- TIOL-49-HC-AP-CT. 3. Shri Rishi Goel, ld. Additional Commissioner (AR) appearing for the revenue submits that the Appellant in their grounds of Appeals has taken the only ground that the individual truck owners cannot be called Goods Transport Agency. The other ground was not mentioned. That ground of non issue of consignment note was not part of the Appeal memorandum and thus an additional ground should have been raised by miscellaneous application which has not been done. The revenue 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signment note means any document issued by the goods transport agency against the receipt of goods for the purpose of transport of goods by road in a goods carriage, which is serially numbered and contains the name of consignor and consignee, registration number of the goods carriage in which the goods are transported, details of the goods transported, details of place of origin and destination , person liable for paying service tax whether consignor, consignee or the goods transport agency. That the manner of representation and inclusion of various details on the document called as consignment note can have a liberal interpretation to suit the requirements of a particular industry or business practice. He also relies upon the order of Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 deta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The original authority is creating an amalgamation of service provider and recipient to fit in the definition of Goods Transport Agency. In other words, the transport of coal is done by the transport contractor which satisfied the first condition but no consignment note being issued. The slip issued by the appellant as recipient of service is taken with such activity of transport to bring in tax liability. We find that such attempt is beyond the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and its tax liability under GTA. The Board opined that such movement of goods within the premises of mines may not be covered under taxable service as there is no consignment note for such transportation. However, later when Final Circular was issued on 12-11-2007 there was no clarification on this issue by the Board. Ld. Counsel submitted this fact to emphasis that this was a clear case of interpretation regarding tax liability during relevant time. Hence, there can be no allegation of suppression of fact, etc., to invoke the extended period of limitation against the appellant. He submitted that on this ground alone substantial demand will be hit by time-bar. 10. On careful examination of the issue as discussed above, we find that tax l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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