TMI Blog2018 (6) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... ire 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.’ Appeal allowed - decided in favor of appellant. - ST/89411/2014 - A/86630/2018 - Dated:- 6-6-2018 - Mr. Ramesh Nair, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri S.B. Awate, Consultant, for appellant Shri V.R. Reddy, Assistant Commissioner (AR), for respondent ORDER Per: Ramesh Nair The brief facts of the case are that Appellant is transporting Food grains under a contract which has been awarded by the District Supply Officer (DSO) for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .-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 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 D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 by goods transport agency which is defined in Section 65(50b) and that with the recipient not being one of the entities listed in Rule 2(1)(d)(v) of Service Tax Rules, 1994, it is the provider of the service who is the designated person liable to pay the tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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