TMI Blog2018 (11) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... to be paid, else service tax is payable. This is a fit case to be remanded back to the original authority to examine whether any consignment notes by whatever name called, were issued by the truck operators - appeal allowed by way of remand. - APPEAL No. ST/802/2010 - A/31376/2018 - Dated:- 2-11-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) None for the Appellant. Shri A.V.L.N. Chary, Superintendent /AR for the Respondent. ORDER Per: Mr. P.V. Subba Rao 1. The appellant herein is the manufacturer of bulk drugs and Drug Intermediates and has obtained service tax registration under the category of Transportation of Goods by Road (GTA) Service and Business Auxilia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... errors in calculation of the demand in the show cause notice. 2. Ld. DR reiterates the Order-in-Appeal and submits that the appellant is liable to pay service tax on GTA services for the following reasons: (a) It has been held by Hon ble High Court of Madras in the case of Suibramania Siva Coop. Sugar Mills Limited [2014(35)S.T.R 500 (Mad.)] that even the individual truck owners are covered under the definition of GTA operators and they need not be commercial concerns. (b) They are not entitled to the benefit of exemption notification No. 34/2004 because the perusal of the records submitted by the assessee showed that the goods transported were only one consignment i.e. husk in various trucks and tractors and the cost of transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he definition of Goods Transport Agency under section 65(50b) of the Finance Act from 1-5-2005 and upto 30-4-2006, read as follows. Goods Transport Agency, means any commercial concern which provides service in relation to transport of goods by road and issues consignment note, by whatever name called. From 1-5-2006, the definition reads as follows: 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. Thus, the only amendment that was brought under Finance Act, 2006 with effect from 1-5-2006 was that as against the commercial concern , the Finance Act substituted any person who provides and thus widened the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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