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TMI Blog2018 (7) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... to demand service tax along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand along with interest and also imposed penalty under Section 76, 77 and 78 of the Finance Act, 1994. In appeal, the Commissioner (Appeals) upheld the same. Hence, this appeal. 2. On behalf of the appellant, the learned Consultant, Shri Thomas Tony, submitted that the appellant had availed services of individual truck owners and these truck owners had not issued any consignment notes. The period involved being from 01.05.2006 to 10.08.2009, the services availed by the appellant would not fall within the definition of Goods Transport Agency. He submitted that as per Section 65(50b), Goods Transport A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defined as a document issued against the receipt of goods for the purpose of transport of goods by road in a goods carriage. Thus, these documents are consignment notes and even though the appellant has availed the services of individual truck owners, they fit into the definition of Goods Transport Agency services as consignment notes have been issued. 4. Heard both sides. 5. The main contention put forward by the appellant is that they had availed the services of individual transporters/truck owners. Appellants had prepared vouchers to evidence the payment of freight charges to these transporters. On perusal of the documents, we find that it does not contain any detail with respect to the goods consigned. These vouchers were nothing but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under : (zzp) to any person, by a goods transport agency, in relation to transport of goods by road in a goods carriage; Section 65(50b) of the Act defines 'goods transport agency' as under: (50b) "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called; It is clear that to be called "goods transport agency" a person should fulfil two conditions, namely, he should provide service in relation to transport of goods by road and issue consignment note, by whatever name called. In the present case, admittedly, no consignment note was issued by the goods transporter. The original authority held that the slip/challans issued for monitori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agency. 9. In Northern Coalfields Limited v. C.C.E., Bhopal vide Final Order No. 53313/2015, dated 29-10-2015, an identical situation was examined by the Tribunal. There also, the payment slips were generated by the service recipient containing relevant particulars like truck number, weight, etc., for monitoring and paying contractors for their service. No consignment notes were issued by the transporter. The Tribunal held that as no consignment note as generally understood or delineated in Rule 4B was issued by the transporter to the appellant in the transaction the tax liability under GTA does not arise." 6. Similarly, in Ultra Tech Cement Ltd. Vs. Commissioner of C. Ex., Kolhapur - 2018 (10) G.S.T.L. 80 (Tri.-Mumbai), the Tribunal hel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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