TMI Blog2019 (7) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... ion arises for considering as to whether mere payment of freight to a transporter amounts to receiving a goods transport agency service when the aforesaid definition clearly specifies that such service has to be received from a transport agency only and not merely from the transporter. The issuance of consignment note is also mandatory for the purpose. Mere payment of freight to a transporter who is otherwise not an agency does not amount to receiving goods transport agency services. Accordingly, the appellant cannot be made liable under reversed charged mechanism to pay the service tax for receiving the transportation services - liability under reversed charged mechanism for receiving the GTA services by the appellant has wrongly been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Mr. Bijay Kumar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Shri Rakshit Verman, Advocate for the appellant Shri R K Manjhi, Authorized Representative for the respondent ORDER Per Rachna Gupta: 1. The appeal has been preferred against the Order-in-Appeal No. 002 dated 11/09/2013 vide which the demand of ₹ 3,84,547/- for the period from 2005-06 to 2009-10, has been confirmed along with interest and the penalty. 2. The relevant facts are that the appellants are registered for providing the services under the category of Authorised Service Station . The Department during the audit, noticed that the appellants ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STL 237(Tri.-Mum)] and, accordingly, has prayed for dropping of the liability as far as GTA services are concerned. 5. With respect of Renting of Immovable Property Services , it is submitted that the taxability was for the first time introduced in the year 2007 vide a Notification. Subsequently, in the year 2010 and amendment in the Finance Act in this respect was introduced. However, with retrospective effect since 2007. It is impressed upon that because of this, there was ample confusion prevalent with respect to the liability qua the Renting of Immovable Property Services during the said period. Ld. Counsel has requested for benefit of that confusion to be extended in their favour and the Department is prayed to be de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also impressed upon that liability qua Renting of immovable property services has otherwise not being challenged by the appellant before Commissioner (Appeals) as is apparent from the order under challenge. Thus, there is no infirmity in the order. Appeal is, accordingly, prayed to be rejected. 8. After hearing both the parties and perusing the entire records, we observe and hold as follows; 9. With respect of liability qua receiving GTA service. This service has been defined in the Finance Act, 1994 vide Section 65 (50b) which reads as under; (50b) goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note by whatever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transport agency in relation to the transportation of goods by road and road transport agency tasked with responsibilities that others connected with road transport are not, with consignment note being the point of difference. There is also no doubt that Rule 4B of the Service Tax Rules, 1994 lays down the contents of a consignment note. 11. In view thereof, we are of the opinion that liability under reversed charged mechanism for receiving the GTA services by the appellant has wrongly been confirmed by the Adjudicating Authority the order to that extent it is, therefore, held liable to be set aside. 12. Now coming to the issue of liability qua providing Renting of immovable property services . The period i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows; Renting of Immovable Property Services, Non payment of tax for issue being contentious during relevant period and amendment making same taxable retrospectively from 1-06-2007 onwards- However, sub-Section (2) of Section 80 of Finance Act, 1944 giving chance to assessee to clear arrears along with interest while introducing amendment retrospectively-Show Cause Notice, dated 18.04.2013, covering period from 2007-08 to 2011-12, completely beyond normal period. 15. In view of entire above discussion, we are of the opinion that though the appellants were liable to pay service tax for rendering the services of Renting of immovable property but because of the prevalent confusion as discussed above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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