2014 (5) TMI 342

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....s who deliver the same at the cane collection centre set up by the appellant. From the cane collection centre , the sugar cane are transported to the sugar mills by individual truck owners, who charge for transportation of sugar cane by presenting fortnightly bills. 3. The lower authorities, by entertaining a view that appellants as recipients of transportation services, are required to discharge their service tax liability, initiated proceedings against them resulting in passing of present impugned orders. The appellate authority has upheld the orders passed by the original adjudicating authority. Hence the present appeals. 4. After appreciating the submissions made by both the sides and after going through the impugned orders, we find ....

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....gnment notes and as such, the definition of goods transport agency stands satisfied. 6. At this stage, we note that identical issue was the subject matter of the Tribunals decision in the case of M/s. Nandganj Sihori SugarCo. vs.CCE Lucknow and others. Vide its Final Order No. 50679-50681/2013 dt13.1.14, the Tribunal observed as under: In term of Section 65(105)(zzp), the taxable service means any service provided to a customer, by a Goods Transport Agency, in relation to transport of goods by road in a goods carriage. In terms of Section 65 (50a) ibid 'Goods Carriage' has the meaning assigned to it in clause 14 of Section 2 of the Motor Vehicle Act, 1988. In terms of Section 65 (50b), 'Goods Transport Agency' means any commercial conc....

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....ervice in relation to transportation of goods under a consignment note which should have the particulars as prescribed in explanation to Rule 4B. In the present case admittedly no consignment notes have been issued. The fortnightly bills cannot be treated as consignment notes, as a consignment note issued by Goods Transport Agency represent its liability to transport the consignment handed over to it to the destination and deliver the same to the consignee and merely a bill issued for transportation of goods cannot be treated as Consignment Note. The fact of non-issue of consignment to M/s. Nandganj is admitted in the Show Cause Notice itself. In case of M/s. Bajpur though it is not mentioned in the Show Cause Notice, this plea has been mad....