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TMI Blog2024 (1) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... a receiver of services under the category of "Goods Transport Agency" (hereinafter referred to as GTA) and registered under Service Tax. In the course of audit conducted by the officers of Central Excise, Jaipur, it was observed that the assessee had been recipient of services falling under the category of GTA and paying the service tax as per provisions of Rule 2(1)(d)(v) of the Service Tax Rules, 1994, however, the assessee while determining the tax liability escaped the amount paid to the various transport agencies exceeding Rs.750/- but less than Rs.1,500/- treating it as exempted by wrongly availing the benefit of Notification No. 34/2004 - ST dated 3.12.2004 (as amended). According to the Department, since in this case the gross amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he extended period of limitation as there was neither any suppression, fraud or wilful miss statement rather it was a case of interpretation of the applicability of the exemption notification. The learned Authorised Representative for the Revenue relied on the findings of the authorities below and submitted that the case is covered by the decision in Coromandel Agro Products & Oils Vs. CCE - Guntur - 2014 (33) STR 660 and also distinguished the decisions cited by the learned counsel for the appellant on the ground that the same related to the transport service within the mines. He also reiterated that the case of the appellant is covered by clause (ii) of the notification which specifically says the gross amount charged should not exceed Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category of "Goods Transport Agency" does not sustain. Reference is invited to the decisions in Dinshawas Diary Foods Ltd. Vs. CCE - 2018 (13) GSTL 170, Mahandai Colafields Ltd. Vs. CCE - 2022 (57) GSTL 242 (Trib.), South Eastern Coalfields Ltd. Vs. CCE -2 017 (47)STR 93 (Trib.), East India Minerals Ltd. Vs. CCE and CST -2021 (44) GSTL 90 (Trib.) and CCE Vs. Salem Co-operative Sugar Mills ltd. - 2014 (35) STR 450 (Tribunal). 6. I would like to refer the paragraphs from the latest decision in Mahanadi Coalfields Ltd. (Supra) : "9. In the instant case, the issue before us is whether the appellant, who is a recipient of goods transportation services in the mines, is liable to pay service tax under RCM. We find that the service tax liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s liable to tax. The only issue canvassed is the one presented to the adjudication authority which did not commend acceptance namely, that since no consignment notes were issued by transporters, the services provided to the appellant fall outside the ambit of GTA. 6. The issue is no longer 6. res integra. Learned Division Benches of this Tribunal in Birla Ready Mix v. C.C.E., Noida - 2013 (30) S.T.R. 99 (Tri. - Del.) and in Final Order Nos. ST/A/50679- 50681/2014-CU(DB), dated 13-1-2014 [2014 (34) S.T.R. 850 (Tribunal) and in Nandganj Sihori Sugar Co. Ltd. and others v. C.C.E., Lucknow unambiguously enunciated the principle that qua the definition of "Goods Transport Agency" enacted in Section 65(50b) of the Act, to fall within the ambit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the mandatory requirement of issue of consignment note, in order to constitute "Goods Transport Agency" as has been specifically defined in the Act, was not the subject matter of examination so as to decide the taxability in the hands of assessee receiving goods transportation services and therefore, the aforesaid Apex Court's decision has no application in the instant case." 7. From the facts of the present case I find that the goods were transported locally from the mines to the factory site and since the distance to be covered is short, no consignment note has been issued by the service provider and therefore the levy of service tax under the category of Goods Transport Agency is not sustainable in view of the various decisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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