TMI Blog2021 (7) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... T:- There is no such provision in the scheme of Acts and Rules permitting assumption of facts to be made by the Adjudicating Authority, without reference to the facts on record. In this view of the matter, the basic fact and /or the requisite for charging service tax under GTA service i.e. service being provided by goods transport agency as defined, nor existence of consignment note being there, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the application for restoration that the Counsel / C.A. could not appear due to ill health on 06.12.2018. It is further prayed that there being no deliberate intention for non-appearance, the appeal may be restored in the interest of justice. It is also prayed that the appeal be restored to its original number. As the appeal involves a very small point of law, the appeal is resorted and take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oking agents and/or GTA is not engaged and further no consignment note was issued. Therefore, services rendered by individual truck operator do not fall under the category of GTA service as defined in Section 65(105). 5. The Adjudicating Authority observing that the appellant is the manufacturer of marble slabs and tiles for which marble blocks are required. Such marble blocks have to be transp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defined, nor existence of consignment note being there, the demand has been raised improperly as well as whimsically. Accordingly, the appeal is allowed and the impugned order is set aside. The penalties imposed are also set aside. 7. The appeal is allowed. The appellant is entitled to consequential benefits, in accordance with law. (Dictated and pronounced in open Court) - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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