TaxTMI 
TaxTMI 
2017 (5) TMI 398
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.... various coal fields. They have entered into agreements with transporters for transportation of coal by road from the face of their mines up to the surface such as stockyard, coal handling plant, feeder breakers, bunkers, railway siding, dumps etc. The coal was carried by trucks, trailers, dumpers, similar carriages. The dispute in the present case is relating to the liability of the appellant to pay service tax on reverse charge basis as a recipient of service under the category of Goods Transport Agency. Proceedings were initiated against the appellant to demand service tax liability on this account and the said proceedings concluded in the issue of three impugned orders dated 16/07/2008 and 22/07/2008. The total service tax liability of ....
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....02/09/2015 in Tax Case No. 7/15, remanded the matter back to the Tribunal for a fresh decision. The Tribunal decided the case afresh and passed final order No. 52655/2016 dated 28/07/2016. Since the disposal of the appeal in denovo proceedings was not brought to the knowledge of the Hon'ble Supreme Court while deciding the appeal by the Revenue against Mumbai Bench of Tribunal, the direction was to decide the appeal alongwith the said denovo decision. As the denovo order has already been passed by the Tribunal, we are examining the present appeal for final disposal separately. 3. The learned Counsel for the appellant submitted that the final order passed by the Tribunal in the case of South Eastern Coal Fields Ltd. vs. CCE, Raipur - 2016 -....
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....y the transporter. 5. We have heard both the sides and perused the appeal records. It is seen that the impugned order confirmed the service tax liability on the appellant under the category of Goods Transport Agency. The statutory provision for the tax liability is in terms of Section 65 (50b) of the Finance Act, 1994. "Goods Transport Agency" means any commercial concern which provide services in relation to transportation of goods by road and issue consignment note by whatever name called. After 01/05/2006 the word "commercial concern" has been replaced by "any person". The dispute in the present case is mainly relating to issue or non-issue of consignment note and implication of such consignment note for tax liability to be fastened on ....
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....ote, not being issued by GTA, in violation of law cannot mitigate the tax liability of the appellant on reverse charge basis. 7. We are not able to accept the logic or reasoning followed by the Original Authority, as recorded above. In this connection, it is relevant to note the decision of the Tribunal in South Eastern Coal Fields Ltd. vs. CCE, Raipur - 2016 - TIOL - 2773 - CESTAT - DEL. The relevant portion of the decision is extracted below :- "6. The admitted facts are that the appellants engaged various transporters/contractors for moving coal from pithead to railway sidings. These 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 onward....
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....eceiver of service) will satisfy such conditions and tax liability can be upheld. We are unable to understand or appreciate such reasoning. The original authority is creating an amalgamation of service provider and recipient to fit in the definition of Goods Transport Agency. In other words, the transport of coal is done by the transport contractor which satisfied the first condition but no consignment note being issued. The slip issued by the appellant as recipient of service is taken with such activity of transport to bring in tax liability. We find that such 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....
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....lity on various activities in open cast mines. One issue in draft circular in transportation of coal from pithead to railway sides and its tax liability under GTA. The Board opined that such movement of goods within the premises of mines may not be covered under taxable service as there is no consignment note for such transportation. However, later when Final Circular was issued on 12.11.2007 there was no clarification on this issue by the Board. Ld. Counsel submitted this fact to emphasis that this was a clear case of interpretation regarding tax liability during relevant time. Hence, there can be no allegation of suppression of fact etc. to invoke the extended period of limitation against the appellant. He submitted that on this ground al....