TMI Blog2018 (7) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... t as long as no consignment note is issued in terms of Rule 4B of the Service Tax Rules, 1994 by the transporter, the service tax liability under the category of GTA service does not arise - There is no dispute in the facts of the present case that the individual truck owners do not issue any consignment notes. The debit notes issued by the appellant indicating the freight payable cannot be considered as a consignment note as per Rule 4B ibid. The liability for payment of service tax under GTA cannot be sustained against the appellant in the absence of consignment notes - appeal allowed - decided in favor of appellant. - S.T. Appeal No. 51447, 51449 & 51453 of 2018 - Final Order Nos. 52475 – 52477/2018 - Dated:- 9-7-2018 - Hon ble Sh. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the same the present appeals are filed by the appellant. 3. With the above background, heard Ms. Asmita Nayak, ld. Advocate for the appellant as well as Sh. H. C. Saini, ld. AR for the Revenue. 4. The submission on behalf of the appellant is summarised below: (i) She submitted that the dispute pertains to only transport of marble slabs from the mines to the appellant factory. Such transport is carried out through individual truck owners who do not issue any consignment note. The appellant pays freight in cash to individual truck owners and debit notes are issued indicating the amount of freight paid. She submitted that the said debit notes cannot be considered as consignment notes and the liability of the appellant on payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he only document which is generated by the appellant by way of debits notes indicating the freight paid for such transport. 7. The question which has been decided by the lower authorities is whether the appellant is liable to pay service tax by considering such debit notes as consignment notes. I have perused the various case laws cited by both sides. The issue which stands settled in the various case laws cited by the appellant is that as long as no consignment note is issued in terms of Rule 4B of the Service Tax Rules, 1994 by the transporter, the service tax liability under the category of GTA service does not arise. There is no dispute in the facts of the present case that the individual truck owners do not issue any consignment not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
