TMI Blog2020 (9) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued - it appeared to Revenue that the appellants being corporate body private limited company , are liable to pay service tax on reverse charge basis - HELD THAT:- The learned Commissioner (Appeals) have misconceived the provisions of law as he has considered the provision for payment of tax under reverse charge mechanism as the charging section - Admittedly, charging section does not provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or transporting of the marble block on agreed freight. Such individual transporters do not issue any consignment note. For payment of freight, a debit voucher is prepared by the appellant for accounting and acknowledgement purposes. Show cause notice was issued to the appellants as it appeared to Revenue that the appellants being corporate body private limited company , are liable to pay service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the activity of transport of goods by road by individual operator would also be covered under the commercial concern for providing of services under GTA. It was also held that the individual operator is also commercial concern as explained by Hon ble Madras High Court in M.S. agro Products (supra). Learned Commissioner also took notice that the issue of service tax liability, where no consig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the category of GTA service does not arise. 4. Learned Authorised Representative appearing for the Revenue relies on the impugned order. 5. Having considered the rival contentions, I find that the learned Commissioner (Appeals) have misconceived the provisions of law as he has considered the provision for payment of tax under reverse charge mechanism as the charging section. Admittedly, cha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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