TaxTMI 
TaxTMI 
2018 (6) TMI 258
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....cane in trucks / tractors under the category of Goods Transport Agency (GTA) under Reverse Charge Mechanism (RCM) for the period from 2011-12 to August 2012. The demands as proposed in the show cause notice was confirmed by the adjudicating authority. Hence the present appeal. 2. Shri Jay Kumar Ld. Advocate appearing for the appellant submits that the harvesting and the transport contractors were awarded the contract of harvesting and transportation of sugarcane from the fields of the farmers. They are individual truck owners and not Goods Transport Agency. No documents were issued by the said harvesting and transport contractors. It is not necessary that the goods shall be transported by vehicles. He has drawn our attention to the sample ....
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....Tri. - Chennai), (v). BAZPUR CO-OPERATIVE SUGAR FACTORY LTD. Versus C.C.E., MEERUT-II - 2012 (27) S.T.R. 517 (Tri. - Del.). 3. Shri Dilip Shinde, Ld. AC, (AR) appearing for revenue submits that since the services involved are of transportation of goods, hence service tax is payable. He relies upon the judgments (i) M.L. AGRO PRODUCTS LTD. Versus COMMISSIONER OF CUS., C. EX. & S.T., GUNTUR - 2017 (6) G.S.T.L. 94 (Tri. - Hyd.), (ii). COMMISSIONER OF CENTRAL EXCISE, SALEM Versus K.M.B. GRANITES PVT. LTD. - 2014 (35) S.T.R. 63 (Mad.) and (iii). COROMANDEL AGRO PRODUCTS & OILS LTD. Versus COMMR. OF C. EX., GUNTUR - 2014 (33) S.T.R. 660 (Tri. - Bang.). 4. Heard both the sides and perused the records of the case. We find that the Appellant had a....
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....ansporter's bills are in the nature of the consignment notes. Under Rule 4B of the Service Tax Rules, 1994, "any Goods Transport 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 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, ....