TMI Blog2018 (5) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... the transporters did not issue any consignment note s as provided under Rule 4B of Service Tax Rules, 1994 - Further, it is not the case of Revenue that being the agents of the appellant, such transporters have delivered the goods at the customer s place, under the instructions of the appellant. The services provided by the transporters to the appellant should appropriately be classifiable unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d transport ledger in the premises of the appellant, it was noticed by the Central Excise department that during the years 2005 - 06 to 2009 - 10, the appellant had made transport expenses for transportation of levy sugar, press mud and for export of sugar. On perusal of the documents, the department interpreted that the transport services availed by the appellant during the disputed period, shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The appellant basically contended that the activities undertaken by the transporters should fall under the category of taxable service of Clearing and Forwarding Agent service and did not confirm to the definition of GTA service. The mod us operandi adopted by the transporters (Hundekari), appointed by the appellant, confirmed to the activities of loading, unloading, transportation etc. of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view, the services provided by the transporters to the appellant should appropriately be classifiable under Clearing and Forwarding Agent Service and not under GTA service as claimed by Revenue. 5. Therefore, we do not find any merits in the impugned order and accordingly , after setting aside the same, we allow the appeal in favour of the appellant. (Order pronounced in Court on 20.04. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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