2018 (4) TMI 839

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....nsport of food grains. The appellants procures paddy etc. from farmers through Co-operative Societies and thereafter transport s the same from procurement centres to the storage centres of the appellant located throughout the state. Thereafter, the paddy is milled and rice transported to FCI or Civil Supplies Corporation Ltd. for PDS. For transporting paddy/rice the appellants engaged various trucks and entered into agreement for such arrangement with the truck owners. The Revenue proceeded against the appellant to demand and recover service tax payable on goods transport agency on reverse charge basis by the recipient of service. The appellant resisted the demand. The original authority adjudicated the case resulting in the impugned order.....

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....ere paid on Kilometer basis for the goods transported. Such transport is covered by challan, gate pass, for due dispatch and receipt of the goods. He submitted the conditions for tax liability under GTA were fulfilled in the present case in terms of agreement as well as documents. As such the original order is to be sustained. 5. We have heard both sides and perused the appeal records. 6. We note that the matter was listed earlier. We sought specific clarification regarding nature of arrangement and also covering documents in the form of consignment note or equivalent to examine the applicability of GT A service to the arrangement. The Revenue filed details on 29.04.2015. In the said letter, it is stated that perusal of available bills is....