TaxTMI 
TaxTMI 
2014 (5) TMI 138
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....o as 'M/s. Nandganj') and M/s. Bajpur Co-operative Sugar Factory Ltd. (hereinafter referred to as 'M/s. Bajpur') are engaged in manufacture and sale of Sugar and Molasses, chargeable to Central Excise Duty. Both these sugar mills during the period of dispute were required to pay a price fixed by the Government of Uttar Pradesh to the farmers for purchase of sugarcane and the price was for delivery of sugarcane by the farmers at the sugar mills. In both the cases the appellant's sugar mills had set up cane collection centers where the farmers could deliver the sugarcane by making their own arrangement. The transportation of sugarcane from various cane centers to the sugar mills, was arranged by the appellant's by arranging the transport and ....
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....ued to M/s. Nandganj was adjudicated by the Additional Commissioner vide Order-in-Original dt. 11.09.07 by which the service tax demand as made in the Show Cause Notice confirmed along with interest and penalty were imposed under section 76,77 & 78 of Finance Act, 1994. 1.3 On appeal being filed by M/s. Nandganj against the Additional Commissioner's Order, the Commissioner(Appeals) vide Order-in-Appeal dt. 31.03.08 while upholding the levy of service tax held that M/s. Nandganj are eligible for the abatement under Notification No. 32/04-ST and accordingly remanded the matter to the Original Adjudicating Authority for re-quantifying the service tax demand. Against this order of the Commissioner (Appeals) while M/s. Nandganj have filed the....
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....that payment had been made to the individual transporters against periodical bills raised by them, that no consignment notes or GRs or billties had been issued, that for attracting service tax under section 65(105)(zzp), service should have been provided to a customers by a Goods Transport Agency in relation to transportation of goods by road in a goods carriage, that in term of section 65(50a) of Finance Act, 1994, Goods carriage has the meaning assigned to it in clause 14 of section 2 of the Motor Vehicle Act, 1988, that in term of Section 65 (50b) of the Finance Act, 1994, 'Goods Transport Agency' means any commercial concern which provides service in relation to transport of goods by road and issues consignment note by whatever name cal....
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.... that in view of this, the impugned orders are not sustainable and as such the Revenue's appeal in case of M/s. Nandganj regarding extending the benefit of Notification No. 32/04-ST is without any merits. 4. Sh. R.Puri, the learned DR, defended the impugned order by reiterating the findings of the Commissioner (Appeals) on the point that the Appellants have received the service of Goods Transport Agency and emphasized that the fortnightly bills for transportation issued by the Transporters are in the nature of the consignment notes. He also pleaded that M/s. Nandganj are not eligible for abatement under Notification No.32/04-ST as the conditions of this exemption are not satisfied. 5. We have considered the submissions from both the s....
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....ansporter's bills are in the nature of the consignment notes. Under Rule 4B of the Service Tax Rules, 1994, 'any Goods Transport Agency which provide service' in relation to transport of goods by road in a goods carriage shall issue a consignment note to the customer. In term of Explanation to Rule 4B, 'Consignment Note' means - a document issued by Goods Transport Agency against the receipt of goods for the purpose of its transport by road in a goods carriage, which is serially numbered and contains the name of consignor and consignee, registration number of the goods carriage in which goods are transported, details of goods transported, details of the place of origin and destination, person liable for paying service tax whether consignor,....