2017 (10) TMI 450

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....after waiving the requirement of pre-deposit in respect of appeal No.1310/2011, we take up all these appeals together with the consent of both the sides. 2. On perusal of the impugned order, we find that the appellant had availed the services of transporter for transportation of sugarcane by road from their cane collection centre and made the payment for such transportation. For providing such services, the transporters did not issue any consignment notes. However, the authorities below have held that even if no consignment notes were issued for such transportation of goods, still the service will fall under the purview of GTA service for the purpose of levy of service tax. We find that in an identical issue, this Tribunal in the case of....

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....ide service in relation to transport of goods by road in a goods carriage shall issue a consignment note to the customer. In term of Explanation to Rule 4B, 'Consignment Note' means - a document issued by Goods Transport Agency against the receipt of goods for the purpose of its transport by road in a goods carriage, which is serially numbered and contains the name of consignor and consignee, registration number of the goods carriage in which goods are transported, details of goods 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 Age....