9911796707
TMI Blog2019 (4) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... 77 and section 78 of Finance Act, 1994, for the period from April 2007 to March 2010, the issue for determination is their claim that the activity sought to be taxed under section 65(105) (zzp) of Finance Act, 1994 has not been performed for their benefit and by persons referred to section 65 (50 b) of Finance Act, 1994. On perusal of the impugned order-in-original no. 14/ST/2013 dated 4th October 2013, it is seen that Commissioner of Central Excise, Customs & Service Tax, Nashik has determined the tax liability by reference to the taxable service and definition of provider as fitting the relationship between the appellant and M/s Satpuda Tapi Parisar Sarva Seva Bhavi Sangh, a trust established by, and for, enhancement of agricultural produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of the scheme of levy of tax on 'goods transport agency service', the tax liability devolves on the recipient to the extent of one quarter of the consideration charged for the rendering of the service. He contends that the claim of the appellant that the provider of the service did not conform to the definition in section 65 (50 b) of Finance Act, 1994 by non-issuance of 'consignment note' is not acceptable as it has clearly been laid down by the Tribunal in ML Agro Products Ltd v. Commissioner of Customs, Central Excise & Service Tax, Guntur [2017 (6) GSTL 94 (Tri-Hyd)] that there being no prescribed format of 'consignment note', the entry of mandated particulars would suffice to make any receipt issued by the transporter to be in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... farmer who had to discharge the freight and that, considering the prevailing agricultural situation, the facility of transacting with the farmers through the Trust involved certain advance financing which does not bring it within the ambit of the taxable service fastened on them. 5. If the payments made by the appellant were in the nature of financing of the cost of delivery to be deducted subsequently from the dues owed to the cane farmers, it would not have been labelled as 'freight' in the books of accounts. At the same time, we are deprived of any certainty that the disputed amount was, indeed, obtained from the final accounts as asserted in the impugned order. We can certainly advert that none of the documents on record are amenable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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