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        <h1>Tax Tribunal rules in favor of truck owners in service tax dispute, emphasizing consignment note requirement</h1> <h3>Commissioner of Central Excise & Service Tax Versus Jaikumar Fulchand Ajmera</h3> Commissioner of Central Excise & Service Tax Versus Jaikumar Fulchand Ajmera - 2017 (48) S.T.R. 52 (Tri. - Mumbai) Issues:1. Whether the appellant is liable to pay tax as a provider of goods transport agency service.2. Interpretation of the definition of goods transport agency under section 65(50b) of the Finance Act, 1994.3. The applicability of rule 4B of the Service Tax Rules, 2004 in determining the liability to pay tax.4. The impact of the decision in re Kanaka Durga Oil Products Ltd on the present case.Analysis:1. The appellant, M/s Fulchand Ajmera, was retained by the District Supply Office to transport food grains and goods for the public distribution system. A tax demand of &8377; 34,82,611 was confirmed by the Joint Commissioner of Central Excise, Aurangabad. The first appellate authority set aside the demand based on the argument that individual truck owners are not providers of goods transport agency service, following the decision in Commissioner of Central Excise & Customs v. Kanaka Durga Oil Products Pvt Ltd. The Revenue appealed against this decision.2. The Tribunal noted that the decision in re Kanaka Durga Oil Products Ltd prevails, excluding individual truck owners from the tax liability under section 65(105)(zzp) of the Finance Act, 1994. The definition of goods transport agency under section 65(50b) requires the issuance of a consignment note, which was a key factor in determining the liability to pay tax. The Tribunal criticized the Revenue's argument that rule 4B of the Service Tax Rules, 2004 necessitates the issuance of a consignment note, stating that such interpretation misinterprets the intent and purpose of the rule.3. The Tribunal further analyzed the nature of the goods transported by the District Supply Officer for the public distribution system. It highlighted that until the goods reach the intended beneficiaries, they remain in the possession of the District Supply Officer, and the transporters do not acquire any lien on the goods. Therefore, the Tribunal concluded that the documents issued by the District Supply Officer cannot be considered as consignment notes, and the appellant cannot be classified as a goods transport agency liable to pay tax.4. Ultimately, the Tribunal rejected the appeal, finding it lacking in merit based on the interpretation of relevant legal provisions and the specific circumstances of the case. The cross-objection was also disposed of accordingly.This detailed analysis of the judgment provides a comprehensive understanding of the issues involved and the Tribunal's reasoning in arriving at its decision.

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