TaxTMI 
TaxTMI 
2017 (11) TMI 297
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....ith specific terms & Conditions which stipulates that the responsibility / custody of the raw material (clinker) will be with transporter until the goods are unloaded in the factory premises of the Appellants. The Show Cause Notice was issued alleging that the Appellant in their ST-3 return filed from time to time, failed to include the value of the said services and have failed to pay Service Tax under category of transport of goods by road in respect of freight paid by them to above said transport agencies during the period Jan 2010 to Jan 2011. The Adjudicating Authority confirmed the demand of Service Tax and imposed Penalties under section 76 and 77 of the Finance Act, 1994. Being aggrieved with Order-in-Original, Appellant filed appea....
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....TAT-Bang. Without Prejudice to his above submission, he further submits that the transporter charges per trip is less than Rs. 750/- which is exempted from payment of Service Tax in terms of Notification No.34/2004-ST dated 03.12.2004, for this reason also service in question is not liable to Service Tax. The activities undertaken by the service provider are in nature of Cargo Handling Service and not GTA therefore the liability to pay Service Tax will not be on Appellant under reverse charge mechanism. 2.1. He further submits that the Appellant is manufacturer of excisable goods and discharged excise duty in cash. If Service Tax is payable on GTA the amount of such service tax is available as cenvat credit to the Appellant and the enti....
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....t the said contract specifically states about transporting cement clinkers from jetty to manufacturing premises by these two transport companies. We find that as per Rule 4B of Service Tax Rules, 1994 the goods transport agency shall issue consignment note to the respondent in relation to transport of goods by road in a goods carriage. The said Rule 4B is reproduced:- "4B. Any goods transport agency which provides service in relation to transport of goods by road in a goods carriage shall issue a consignment note (to the recipient of service. Provided that where any taxable service in relation to transport of goods by road in a goods carriage is wholly exempted under section 93 of the Act, the goods transport agency shall not be requir....
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....ods transportation agency under Finance Act, 1994 and reverse charge mechanism, in paragraph 6 has held as under:- "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 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 R....
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....otes 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 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 4....