TaxTMI 
TaxTMI 
2018 (4) TMI 723
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....rs for movement of goods from its warehouse to the client's premises. During the course of audit of records in the premises of the appellant, the Service Tax Officers observed that the appellant had reflected the expenditure on such account in its books under the head "Transport, freight and cartage". Since the appellant did not pay the Service Tax on Transportation Charges under the taxable category of "Goods Transport Agency" service, the Department proceeded against the appellant for confirmation of the Service Ta x demand under such head of service and accordingly, confirmed the above adjudged demand against the appellant. 3. The ld. Consultant appearing for the appellant submitted that the appellant has taken vehicles on hire from var....
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....e termed as consignment note, and the transporters cannot be termed as goods transport agents, for the purpose of payment of Service Tax by the appellant, as a recipient of service, under reverse charge mechanism. We find that this Tribunal in an identical set of facts, in the case of Southeastern Coal Field Ltd. (supra) has held that in absence of issuance of consignment note, the transporters cannot be treated as goods transport agency for the purpose of levy of Service Tax under GTA services. The relevant paragraphs in the said decision are extracted herein below: - " 6. The admitted facts are that the appellants engaged various transporters contractors for moving coal from pithead to railway sidings. These contractors do not issue &bd....
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....y the goods transporter. The original authority held that the slip/challans issued for monitoring purposes by the appellant (receiver of service) will satisfy such conditions and tax liability can be upheld. We are unable to understand or appreciate such reasoning. The original authority is creating an amalgamation of service provider and recipient to fit in the definition of Goods Transport Agency. In other words, the transport of coal is done by the transport contractor which satisfied the first condition but no consignment note being issued. The slip issued by the appellant as recipient of service is taken with such activity of transport to bring in tax liability. We find that such attempt is beyond the scope of law and without merit. ....