2016 (8) TMI 677

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.... the matter to Hon'ble High Court of Chattiasgarh. 2.  The Hon'ble High Court vide order dated 2.9.2015 remanded the matter back to the Tribunal for fresh decision in accordance with law. The High Court observed that a detailed, reasoned order is required to be passed. 3.  Ld. Counsel for the appellants submitted that the appellants are engaged in mining and sale of coal. For certain buyers, the coal is required to be transported by rail for which the coal has to be first loaded in the tipper/dumpers from different pithead of the mine and transported to the railway siding for onward transportation by rail. The appellant engaged transporters for this activity. The dispute in the present case is relating to service tax lia....

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....hese contractors do not issue 'consignment note' to the appellant. The appellant had issued slips with a view to keep the track of the goods for onwards transportation. We have perused one such slip which is issued at the loading point. The serial numbered form contained certain details like weight, date etc. The admitted fact is that the consignor and consignee are one and the same and transporter of goods is not issuing any consignment note. In such a situation, the original authority quoting "letter and spirit of the statute" observed that by not issuing consignment note the transporter had violated the provision of Rule 4B of the Service Tax Rules, 1994. We find that the reasoning followed by Id. Commissioner is devoid of merit. It ....

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....attempt is beyond the scope of law and without merit. 7.  The matter has come up for decisions on earlier occasions by the Tribunal in Nandganj Sihori Sugar Co. Ltd. and others vs. .C.C.E, Lucknow -- 2014 (34) STR 850 (Tri-Del.) it was held that the Goods Transport Agency in terms of its definition under Section 65(50b) provides services in relation to transportation of goods and issues consignment note which should have particulars as prescribed in Explanation to Rule 4B. 8.  In cases where admittedly no consignment notes have been issued, the said transporter cannot be called Goods Transport Agency. In Birla Ready-mix - 2013 (30) STR 99 (Tri-Del.) it was held that the provisions of the Act has to prevail and the definition at ....