2018 (7) TMI 1123

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...., 77 & 78 of the Finance Act, 1994. 2. Briefly the facts of the present case are that the appellant is a proprietor concern engaged in the activity of transportation of goods by road and he is in the business of transporting food grains like rice, wheat, sugar etc. for Food Corporation of India (FCI), Karnataka State Warehousing Corporation (KSWC), M/s. Agro Corn Products Ltd., Belgaum. During April 2005, the appellant was appointed by the Deputy Commissioner, Karwar District as a wholesale transporters for the transportation of food grains and sugar meant for the people in the Below Poverty Line category in the Public Distribution Scheme of the Government of India The appellant is responsible for collection from the different nominated ....

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....e for consideration in the present case are:- i. Whether the appellant may be considered as "Goods Transports Agency" as defined under the provisions of Section 65(50b) of the Finance Act, 1994; and the activity of the appellant is a taxable service as defined under the provisions of Section 65(105)(zzp) ibid? ii. Assuming that the appellant is a GTA, whether he is liable to pay the service tax as demanded in the facts and circumstances of this case where both the consignor and the consignee are the specified persons under the provisions of Rule 2(l)(d)(v) of the Service Tax Rules, 1994 as amended from time to time? 4 2. He further submitted that in the present case, the appellant is not acting as an agent for any trans....

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.... case, the appellant does not fall in the definition of GTA as defined under the provisions of Section 65(105)(zzp) because he is not issuing any consignment receipt Further we find that the decisions relied upon by the appellant cited supra, squarely applicable in the present case wherein the Tribunal has considered the identical facts and has held as under:- 4. Our decision In Re: Kanaka Durga Oil Products Ltd has excluded the individual truck owner from the purview of the tax in Section 65(105)(zzp) of Finance Act, 1994. We have perused the definition of "goods transport agency" in Section 65(50b) of Finance Act, 1994 and find that an essential characteristic of provider of the service is the issuance of a consignment note. Reve....