TMI Blog2019 (7) TMI 1803X X X X Extracts X X X X X X X X Extracts X X X X ..... ustomer by a goods transport agency service. We note that the term 'goods transport agency' has been specifically defined in Section 65(50b)to mean any commercial concern which provides service in relation to transport of goods by road and issues consignment note, by whatever name called - On perusal of the above statutory provisions, it is clearly evident that in order to constitute 'Goods Transport Agency', the provider of transportation service must issue the consignment notes or any other document by whatever name called. Thus, taking into consideration the essential requirement of issuance of 'consignment note', in order to attract the definition of Goods Transport Agency , it is held that the transport cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant, who is the recipient of said transportation services, under the Reverse Charge Mechanism (RCM). Show Cause Notice dated 18.05.2006 was issued which was adjudicated by the Ld. Jt. Commissioner, Bhubaneswar, vide Order dated 18.12.2008 confirming demand of service tax with applicable interest and imposed penalty under Section 77 and 78 of the Finance Act, 1994. The appeal filed by the assessee before the Ld. Commissioner (Appeals), Bhubaneswar, did not succeed inasmuch the original order was upheld vide Order-in-Appeal dated 31.07.2009 against which the appellant is in appeal before us. 3. Sri. Rajeev Agarwal, CA, appeared for the appellant and Sri. Krishnendu Chaudhury, Ld. Departmental Representative, appeared for the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td vs. CCE, Allahabad 2018(10) G.S.T.L. 245 (Tri-All.) Nandganj Sihori Sugar Co. vs. CCE, Lucknow 2014 (34) S.T.R. 850 (Tri-Del.) South Eastern Coalfields Ltd. vs. CCE Raipur 2018 (10) G.S.T.L 50 (Tri-Del.) Shreenath Mhaskoba Sakhar Ltd. vs. C.C.E. Pune-III, 2017 (3) G.S.T.L. 169 (Tri-Mumbai) Western Coalfields Ltd. vs. CCE Nagpur, 2017 (4) G.S.T.L 260 (Tri-Del.). 5. Further, in respect of the Hon'ble Supreme Court's decision dated 07.07.2017 in the case of Commissioner of Central Excise and Service Tax, Raipur vs. Singh Transporters as reported in 2017 (4) G.S.T.L 3 (SC), the Ld. CA submitted that the said decision is 'sub-silentio' inasmuch as the question of legal requirement of issuance of consignment no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... empted services of transportation of goods by road except the services of GTA. The previous definition of 'GTA' has been retained in the amended Section 65B(26) of the Act, to mean any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called . He also referred to Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017, serial no. 18, which unconditionally exempts services of transportation of goods by road except the services of GTA. It is his submission that the intention of the legislature has always been to keep the goods transportation services provided by non-GTAs (i.e. persons not issuing consignment note) outside the purview of taxation. 7. On the othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carriage, means any service provided or to be provided to a customer by a goods transport agency service. We note that the term 'goods transport agency' has been specifically defined in Section 65(50b)to mean any commercial concern which provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 10. On perusal of the above statutory provisions, it is clearly evident that in order to constitute 'Goods Transport Agency', the provider of transportation service must issue the consignment notes or any other document by whatever name called. We find that the issue has already been examined in detail by the Tribunal, in Final Order dated 13.08.2014, in South Eastern Coalfield ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Goods Transport Agency service cannot be held to have been rendered. That being the position the appellant is not liable to tax. 11. We note that the pursuant to directions of the Hon'ble Chhattisgarh High Court [2016 (41) STR 608 (Chhattisgarh)], in the remand proceedings, the Tribunal in its Final Order dated 28.07.2016 has re-affirmed the aforesaid legal position to hold that the assessee has not received any GTA service, so as to make them amenable to service tax in absence of consignment notes. The issue of consignment note, is a non-derogable ingredient to make the goods transporter as Goods Transport Agency as defined in the statute. 12. We also find that the same view has been consistently followed by the co-ordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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