TMI Blog2018 (6) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... f District Supply officer and are under his control. There is no consignor and consignee in such case - During the transportation stage, the Appellant does not acquire any lien on the goods which is implicit in the issue of a consignment note. The document issued by District Supply Officer conveying the goods transported cannot be construed as a consignment note to render the Appellant to be a ‘goods transport agency.’ Services not covered under GTA services - demand set aside - appeal allowed - decided in favor of appellant. - Appeal No. ST/89411/2014 - Order No. A/86630/2018 - Dated:- 28-2-2018 - Hon ble Mr. Ramesh Nair, Member (Judicial) And Hon ble Mr. C.J. Mathew, Member (Technical) Shri S.B. Awate, Consultant, for appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant hence their services falls under the category of Cargo Handling Service and are exempted from the payment of service tax in terms of Notification 10/2002-ST dt. 01.08.2002. He also relies upon the judgment of Shiv Darshan (2012 (25) S.T.R. 88) (Tri.-Del), Shri Vijay Kumar Co. (2012 (25) S.T.R. 241) (Tri.- Del). 3. Shri V.R. Reddy, Assistant Commissioner (A.R.) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. We find that the Appellant has been appointed Food grains Transport contractor for transportation of goods from one place to another. The Appellant is engaged in transportation of food grains under the PDS (Public Distribution Scheme). The goods are transported on direction of Dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the demand and Revenue is in appeal against that quashing. 2. Revenue claims that decision In Re Kanaka Durga Agro Oil Products Ltd. has been challenged in the Hon ble Supreme Court. Our decisions are binding on subordinate authorities and the existence of an appeal in which stay has not been obtained not being an impediment, the first appellate authority has taken a course of action which cannot be faulted. 3. We have heard both sides and find that the decision in re Kanaka Durga Agro Oil Products Ltd. prevails. We are not impressed with the grounds of appeal filed upon the authorization of the designated Committee. Revenue contends that tax is leviable under Section 65(105)(zzp) of Finance Act, 1994 for providing of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntended beneficiaries of the system, the goods are in the possession of the District Supply Officer; consequently, during the transportation stage, the respondent does not acquire any lien on the goods which is implicit in the issue of a consignment note. Therefore, no stretch of imagination can document issued by District Supply Officer conveying the goods transported be construed as a consignment note to render the respondent to be a goods transport agency. The demand of tax therefore, fails. 6. For the above reasons, we reject the appeal as lacking in merit. Cross-objection is also disposed off. 5. In view of our findings and above judgment of Tribunal, we set aside the impugned order and allow the appeal. ( Pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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