TMI Blog2018 (10) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... as being considered by the Tribunal as to whether taxable or otherwise, in the case of Gujarat State Fertilizers and Chemicals Ltd Vs CCE [2014 (7) TMI 893 - CESTAT AHMEDABAD], where it was held that the said services cannot be taxed under the head “GTA Services” - demand set aside - appeal allowed - decided in favor of appellant. - Appeal No. ST/896/2009 - A/30911/2018 - Dated:- 8-8-2018 - Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid as service charges under the category of goods transport agency services . It is the case of the appellant that the services which are received by the appellant are not for transportation of any goods but for the transportation of effluent generated in the factory and effluent cannot be considered as goods. Both the lower authorities have come to a conclusion that transportation of effluent w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the meaning of the word goods . The findings of the Tribunal are in Para 4.1 and 4.2 which are reproduced: 4.1 It is observed that for the purpose of Service Tax law the provisions contained in Section 2(7) of the Sale of Goods Act, 1930 has been borrowed for defining goods when read with Section 65(50) of the Finance Act, 1994. The definition of goods given in Section 2(7) of the Sale o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a waste which is not being purchased by any person but is only being disposed of by utilizing the services of the appellant. As the relevant facilities/services of transportation provided by appellant are not for the goods as defined in Section 2(7) of the Sale of Goods Act, 1930, the same cannot be considered as a service provided for transportation of goods as per Section 65(105)(zzz) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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