TMI Blog2018 (5) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... nsportation of goods. An invoice creates liability of debt on the part of the recipient of the service. A consignment note, on the other hand, carries with it a certain legal burden, the issuing of a consignment note is a contractual undertaking made to the entity that handed over the goods to the agency of responsibility for safe delivery at the stipulated destination, A consignment note also creates binding responsibility for each consignment. In the absence of any evidence of such responsibility having devolved on M/s VA Enterprises and the issue of monthly bills does not, ipso facto, creates such liability and the impugned order is not at fault for having held that tax liability does not arise. Appeal dismissed - decided against R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carried out in November 2008. 2. According to Revenue, the transport was effected by M/s VA Enterprises between container freight station of the appellant and the port, that the particulars in the monthly bills raised by the transporter are sufficient to consider that to be consignment notes as prescribed in rule 4B of Service Tax Rules, 1994 and that the decision in Bharathi Soap Woks v. Commissioner o Central Excise, Guntur [2008 (9) STR 80 (T)] makes it very clear that engagement of transporters who choose not to issue consignment note despite being saddled with legal obligation to do so does not obviate the liability to pay tax. 3. According to Learned Authorised Representative, who relies heavily on the decision in re Bharathi S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 65(23) of Finance Act, 1994. There is an exclusion limit in the said definition extending to handling of export cargo, passenger baggage and mere transportation of goods. That respondent is a provider of 'cargo handling services' does not preclude the utilisation 'goods transport agency services' for rendering such output service. In the normal course, a service provider discharging tax liability on its output services would not have to concern itself with input service. Nevertheless, in situations of liability to tax on reverse charge, such an escapement from obligation is not possible. It is up to the recipient of the service to discharge tax liability and, in the event of failure to do so, to explain or justify the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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