9911796707
TMI Blog2024 (7) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) is assailed in this appeal. 2. Fact of the case, in a nut shell, is that Appellants is a manufacture of ice-cream falling under Chapter Heading 21050000 of the first schedule of the Central Excise Tariff Act, 1985. During scrutiny of its record by the Respondent-Department, it was noticed that Appellant was receiving transportation services from different enterprises and roadways for transportation of its finished products from the place of manufacturer to the depots/distributors/dealer points and the service providers were raising bills on the Appellant on per kilometre basis against which no Service Tax was paid by the Appellant for any period of time pre or post negative list. Contention of the Respondent-Department is that Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant on kilometre basis and bills raised by the transporter on monthly basis for refrigerated vans hired by Appellant to supply ice-cream at the destination points, without any specific distinction of quantity of goods, would not fall under the category of receiver of "Goods Transport Agency" service with reference to decision passed by this Tribunal including decision in South Eastern Coalfields Ltd. as reported in 2017 (47) STR 93 (T) and Nandganj Sihori Sugar Co. Ltd. as reported in 2014 (34) STR 850 (T). He further submitted that mere transportation of goods in motor vehicle would not be a "Goods Transport Agency" service but learned Additional Commissioner had distinguished the same decision of the Tribunal and the said Order-in-Origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals). 5. We have perused the appeal file, relevant provisions of law, relied upon decisions and the written note received from learned Counsel for the Appellant on 10.05.2024. At the outset, it is to be placed on the record that negative list introduced under Section 66D w.e.f. 01.07.2012 has clearly excluded under Sub-Clause (p) services by way of transportation of goods by road but not services of a "Goods Transport Agency". Therefore, if such services are provided by "Goods Transport Agency" then the same is subjected to Service Tax. "Goods Transport Agency" itself is defined under Section 65(50b) of the Finance Act, 1994, which means service in relation to transport of goods by road by any person and issue of consignm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r hand, as has been noted in the order of this Tribunal passed previously and more particularly on dated 27.03.2018 and 03.02.2023, procurement of vehicle or hiring of vehicle on kilometre basis without any connection with the destination or quantity cannot bring the nature of service offered through contractual engagement of the vehicles by its owners into the purview of "Goods Transport Agency" service, so as to impose Service Tax on 'reverse charge mechanism' on the service recipient and in carrying forward the judicial precedent set by this Tribunal, the following order is passed- THE ORDER 6. The appeals are allowed and the order passed by the Commissioner of Central Excise & Customs (Appeals), Nagpur vide Order-in-Appeal No. NGP/EXC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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