TMI Blog2018 (7) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... p and the freight charges paid. The same cannot be called a consignment note as under Section 65(50b) of the Finance Act, 1994. Demand do not sustain - appeal allowed - decided in favor of appellant. - Appeal No. ST/00044/2011 - Final Order No. 41890 / 2018 - Dated:- 25-6-2018 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon ble Shri Madhu Mohan Damodhar, Member (Technical) Shri Thomas Tony, Consultant for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are engaged in the manufacture of water storage tanks. It was noticed that they had incurred freight charges for transport of their goods, but had not paid the service tax. Show Cause Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the services availed by them for the relevant period would not attract goods transport agency services. He relied upon the decision in the case of South Eastern Coalfields Ltd. Vs. Commissioner of C. Ex., Raipur 2017 (47) S.T.R. 93 (Tri.- Del.) 3. The learned AR, Shri B. Balamurugan, supported the findings in the impugned order. He adverted to para 18 and 19 of the adjudication order and submitted that documents called lorry running details were produced by the appellants which contain details of vehicle, trip, etc. This was signed by the transporter and can be construed as a consignment note. These cash vouchers, printed by the appellant, contain the name and address of the appellant as well as the detail of vehicle and the trip. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 details like weight, date, etc. The admitted fact is that the consignor and consignee are one and the same and transporter of goods is not issuing any consignment note. In such a situation, the original authority quoting letter and spirit of the statute observed that by not issuing consignment note the transporter had violated the provision of Rule 4B of the Service Tax Rules, 1994. We find that the reasoning followed by ld. Commissioner is devoid of merit. It is relevant to examine the concerned legal provisions : Section 65(105)(zzp) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) provides services in relation to transportation of goods and issues consignment note which should have particulars as prescribed in Explanation to Rule 4B. 8. In cases where admittedly no consignment notes have been issued, the said transporter cannot be called Goods Transport Agency. In Birla Ready-mix 2013 (30) S.T.R. 99 ((Tri. Del.), it was held that the provisions of the Act has to prevail and the definition at Section 65(50b) has to be understood independent of Rule 4B of the Service Tax Rules, 1994 to de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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