TMI Blog2018 (7) TMI 1924X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 - Order No. MO/76079/2018 & FO/77185/2018 - Dated:- 17-7-2018 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) AND SHRI BIJAY KUMAR, MEMBER (TECHNICAL) Shri Rajeev Agarwal, CA for the Appellant (s) Shri D. Haldar, A. C. (A. R.) for the Revenue ORDER PER SHRI P. K. CHOUDHARY Briefly stated the facts of the case are that the appellant is a unit of Bharat Coking Coal Limited engaged in producing coal at its mines located in West Bengal. In the course of mining, the appellant is availing services of transporting contractors for transportation of coal within the mining areas. 2. Service tax on Goods Transport Service was made applicable w.e.f. 1st January, 2005. As per the applicable legal provisions, the services pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that for the period subsequent to TRU clarification dated 27.07.2005, the requisite declaration is mandatorily required to be made on the consignment note itself and that the general declaration will not suffice. Accordingly, the Ld. Commissioner confirmed the demand of service tax of ₹ 68,51,296/- with interest and also imposed penalty u/s 76, 77 and 78 of the Finance Act, 1994. 5. Heard both sides and perused the appeal records. 6. The Ld. CA appearing for the appellant stated that issue is no longer res-integra. He submits that there is no condition prescribed in the relevant Notifications bearing nos. 32/2004-ST dated 03.12.2004 and 1/2006-ST dated 01.03.2006 to obtain the required declaration on the consignment notes. A gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t para 7 observed as follows :- 7. After appreciating the submissions made by both sides, we find that the notification itself nowhere lays down as to how the said declaration are required to be made. It is only by one Board s Circular and clarifications that the Revenue is insisting on making declaration on each and every consignment. Apart from the fact that this is a technical ground, we also note that the GTA providers having made an annual declaration in respect of the consignment, the fact of the same would be as if such declarations have been made in respect of each and every consignment. As such, Revenue s objection that an annual declaration would not serve the purpose, cannot be appreciated. 7. We are in agreement with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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