2017 (9) TMI 711

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....se of verification carried out by the Departmental officers at the appellants premises on 30.5.2008, it was found that the appellant was receiving marble blocks and paying the freight but not paying the service tax on such transaction. Since the appellants unit is a company registered under Companies Act. The Revenue was of the view that they were covered within the Rule 2(1) (d)(v) of Service Tax Rules, 1994 and appellant as services receiver, is required to pay the service tax. Accordingly, vide impugned order service tax amounting to Rs. 65,731/- was demanded with interest and penalties. Aggrieved by the said decision, the present appeal has been filed. 2. With the above background, we heard Shri Kumar Vikram, learned Advocate for the....

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.... 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 concern which provides service in relation to transport of goods by road and issues consignment note, by whatever name called. The Service Tax has been demanded from the Appellants as service recipient under Rule 2(l)(d)(v) of the Service Tax Act, 1994 read with Notification No.35/2004-S.T., dated 3-12-2004, on the payments made by them to transporters against the fortnightly bills being presented by them....

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....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 made by the Appellant and the same has not been refuted. 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 undertaki....