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Issues: Whether the person engaged to transport goods for the public distribution system was a goods transport agency liable to service tax under the relevant charging provision, and whether the absence of a consignment note excluded the activity from tax liability.
Analysis: The operative definition of goods transport agency required issuance of a consignment note as an essential characteristic of the service provider. A subordinate rule could not expand the class of taxable persons by imposing a condition that effectively brought persons within the tax net contrary to the statutory scheme. The goods were moved for a public distribution arrangement, and the transporter did not acquire the indicia of a goods transport agency merely because transport documents were issued by the District Supply Officer. The earlier tribunal decision on the same issue was followed.
Conclusion: The respondent was not a goods transport agency on the facts found, and the service tax demand was not sustainable.
Final Conclusion: The appeal failed and the demand was set aside, leaving the assessee in a favourable position.
Ratio Decidendi: The essential test for classification as a goods transport agency is issuance of a consignment note under the statutory definition, and subordinate rules cannot enlarge the charging provision by creating taxable status where the statute does not.
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