TaxTMI 
TaxTMI 
2017 (6) TMI 275
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....that in respect of transportation of sugarcane by truck and tractor owners they have never issued any bill or consignment note to the appellants. He submits that the consignment note is vital condition for charging service tax for the service of GTA. If the consignment note is not issued, the service is not covered under GTA. Accordingly no service tax can be demanded. He further submits that all the truck and tractor owners are the members of the appellants Kharkhana, being a cooperative society, accordingly, there was no service element involved as the member was working for his own society. He submits that on the identical issue this Tribunal has passed various decisions which are cited below:- a) Nandganj Sihori Sugar Co. Ltd. 2016 (42) STR 545 b) Nandganj Sihori Sugar Co. Ltd. 2014 (34) STR 850 c) Bhima SSK Ltd. 2016 (41) STR 438 d) South Eastern Coal Fields Ltd 2016 (41) STR 636 e) Shri Chhatrapati SSK Ltd Final Order no.A/89366/16/STB dated 28.07.2016 3. Shri B. Kumar lyer, Ld. Supdt. (AR) appearing on behalf of the revenue reiterates the findings of the impugned order, further submits that the appellants falls under the category of being a factory as prescribed under ....
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....er, we allow the appeal and set aside the impugned order. The appellant shall be entitled for consequential benefit, in accordance with law. (ii) In Nandganj Sihori Sugar Co. Ltd 2014 (34) STR 850, the Tribunal held as under:- "5 We have considered the submissions from both the sides and perused the records. The appellant incurred expenditure on transportation of sugarcane from the cane collection centers to their sugarcane mills and these charges were adjusted against the payment for sugarcane made to the farmers. The point of dispute is as to whether the transporters are Goods Transport Agency as defined under Section 65(50b) of the Finance Act, 1994 and whether the appellant as recipient of the service provided by the transporters would be liable to pay Service Tax in terms of the provisions of Rule 2(I)(d)(v) of Service Tax Rules. 6. In terms 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 ....
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....The transportation of goods by individual truck owners without issue of consignment note, GR's & billties, etc. as prescribed in Rule 4B of the Service Tax Rules, would be simple transportation and not the service of Goods Transport Agency which involves not only undertaking the transportation of the goods handed over to it but also undertaking delivery of the goods to the consignee and also temporary storage of the goods till delivery. When the transports did not issue consignment notes or GRs or Challans or any documents containing the particular as prescribed in Explanation to Rule 4B of the Service Tax Rules, 1994, the Transporters cannot be called 'Goods Transport Agency" and hence, in these cases, the service of transportation of sugarcane provided by the transporters would not be covered by Section 65(105)(zzp). In view of this we hold that there will be no Service Tax liability on the appellant sugarcane mills, as they have not received the service from a Goods Transport Agency. In view of this the impugned orders are not sustainable and the same are set aside. The appeals filed by M/s. Nandganj and M/s. Bajpur are allowed. As regards the Revenue's appeal, since....
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.... transported, details of the place of origin and destination, person liable for paying Service Tax whether consignor, consignee or Goods Transport Agency. Thus mere transportation of the goods in a Motor Vehicle is not the service provided by a Goods Transport Agency. A Goods Transport Agency in terms of its definition under Section 65(50b) provides service 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 nod-ice itself. In case of M/s. Bajpur though it is not mentioned in the show cause notice, this plea has been made by the Appellant and the same has not been refuted. The transportation of goods by individual t....