2019 (5) TMI 1407

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Appellant Shri S.K. Shukla, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that appellant are engaged in the manufacture of unbranded chewing tobacco. They have obtained service tax registration under Goods Transport Agency category. The audit observed that appellant had provided service in respect of GTA by road to the clients for send....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....they are not consignor or consignee and not Goods Transport Agency who issued any consignment notes. Therefore, demand under GTA service is not tenable. He placed reliance on the following judgments:- (a) Jaikumar Fuichand Ajmera - 2017 (48) STR 52 (Tri. Mum.) (b) Chattisgarh State Co-operative Mkg. Federation Limited - 2019 (22) GSTL 265 (Tri. Del.) (c) Lakshminarayana ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... STR 527 (Tri. Bang.) 3. Shri S.K. Shukla, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. Heard both sides and perused the record. As regards the facts, there is no dispute that appellant are truck owner and they received amount of freight from the Goods Transport Agency who arrange the transportation for consignor or consignee. T....