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TMI Blog2024 (2) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... dealership of M/s Bharat Petroleum Corporation Limited (hereinafter known as BPCL), which is outside the purview of service tax. Further, the appellant also owns a commercial vehicle which is used for transportation of diesel/petrol from the premises of BPCL to various filling stations. According to the appellant, since the services provided by them are covered by Section 68(2) of the Chapter V of the Finance Act, 1994 read with Notification No. 30/2012-ST dated 20.06.2012 whereby service receiver is liable to pay service tax under reverse charge mechanism, hence it did not take service tax registration and also did not file any service tax return. 3. On the basis of third party data provided by the Income Tax Department, it was observed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and perused the records of the case, I find that the main thrust of the argument of the learned counsel for the appellant is that no service tax is chargeable as one of the basic ingredient as per the provisions of the Finance Act, 1994 to constitute "Goods Transport Agency" is that the service provider has to issue 'Consignment Note' is missing and the Tribunal in catena of decisions have held that issuance of Consignment Note is pre-requisite for taxability under GTA services. The Tribunal have categorically laid down the law that in absence of consignment note services cannot be considered as GTA services and the demand of service tax under the category of "Goods Transport Agency" does not sustain. Reference is invited to the decisions i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned on the appellant under the reserve charge mechanism." 8. Further, in the case of CCE Vs. JWC Logistics Pvt. Ltd. - 2019 (22) GSTL 237 (Tri.-Mumbai), the Mumbai Bench laid emphasis on the purpose of issuing the consignment note as under:- "9. Revenue relies upon the invoices or monthly bills raised by M/s. V.B. Enterprises. An invoice, notwithstanding adequacy of details thereon is no substitute for a consignment note. An invoice creates liability of debt on the part of the recipient of the service. A consignment note, on the other hand, carries with it a certain legal burden, the issuing of a consignment note is a contractual undertaking made to the entity that handed over the goods to the agency of responsibility for safe delivery a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue 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 13-8-2014, in South Eastern Coalfields Ltd. v. CCE, Raipur 2016 (41) S.T.R. 636 (Tri. - Del.), the relevant portion is reproduced below :- 5. If the transaction/service provided by the 24 transporters to "...5. the appellant fall within ambit of Goods Transport Agency service within the meaning of the aforesaid provisions, the appellant would be liable to tax though being recipient of the service is not contested by the appellant and it is conceded that under this taxable service, recipient of the service is liable to tax. The only issue canvassed is the one presented to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote, 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-ordinate Benches of the Tribunal, the decisions which have been admitted for consideration before the Hon'ble Supreme Court in Revenue Appeals. We note that though the matter is pending before the Apex Court, the aforesaid Tribunal decisions have not been stayed and therefore, we do not find any reason to take a contrary view. In so far as the decision in Singh Transporter's case (Supra) is concerned, we agree with the arguments canvassed by the Ld. CA for the appellant that the mandatory requirement of issue of consignment note, in order to c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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