2018 (2) TMI 938

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....m, Advocate for the Appellants-assessee Shri P Juneja, AR for the Respondent- Revenue ORDER Per: (Dr.) Satish Chandra The present appeals have been filed against the order-in-Appeal No.MRT-EXCUS-002-APP-114/13-14 dated 11.09.2013. 2. Brief facts of the case are that the respondent is engaged in carrying the sugarcane from the collection point to its factory by individual truck opera....

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....ts. In the case of Nandganj Sihori Sugar Co. Ltd. Vs. CCE, Lucknow [2014 (34) STR 850 (Tri-Del)], the Tribunal has held as follows: "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....

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....rt Agency which provide 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....

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....t 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....