2013 (8) TMI 294

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....erson paying freight subject to other conditions. Revenue was of the view that applicant should have paid service tax in terms of said provision and based on such reasoning, a show cause notice was issued for the period 1.5.06 to 31.8.09. After adjudication and first appeal, an amount of Rs.2,08,500/- stands confirmed against the applicant along with interest and penalty. 2. The counsel for the applicant submits that they had not taken the services of 'goods transport agency' at all. They had availed the services of only individual vehicle owners which can at best be called as 'goods transport operators'. He submits that the levy was on services rendered by a goods transport agency which issues consignment note. The present tax demand is....

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....ns any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called 4.2 Thereafter, we have gone through Rule 4B of Service Tax Rules 1994 which reads :- RULE 4B. Issue of consignment note.:- Any goods transport agency which provides service in relation to transport of goods by road in a goods carriage shall issue a consignment note to the recipient of Service : Provided that where any taxable service in relation to transport of goods by road in a goods carriage is wholly exempted under section 93 of the Act, the goods transport agency shall not be required to issue the consignment note. Explanation. - For the purposes of this rule and the second proviso to rule 4A, ....