TaxTMI 
TaxTMI 
2019 (7) TMI 959
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....4/12/2014, who has confirmed the demand of Rs. 1,22,541/- in terms of show cause notice dated 08/10/2013. 2. Brief facts of the case are that the Internal Audit Branch Central Excise Division, Pitampur observed, from the financial record of the appellant, that in the year 2008-09 the appellant has shown the description of Rs. 39,65,750/- paid to the different transporters on account of the transportation of the goods on behalf of their clients and as such they were required to pay service tax for providing the taxable services under the provisions of Section 65 (50b) and 65 (105) (zzp) of the Finance Act, 1994 (for short 'Act') for the taxable services of goods transport agency. 3. Ld. Advocate, on behalf of the appellant submits that the....
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....LT 7 (SC) (ii) Commissioner vs. Reliance Ports and Terminals Limited, 2016 (334) ELT 630 (Guj.) 5. Ld. Advocate also pleaded that the truck owners do not fall under the category of 'Goods Transport Agency Services' and hence no service tax is leviable upon the appellant under the reversed charge mechanism. The appellant is receiving the service from various truck owners, who were not 'Goods Transport Agency'. The truck owners do not issue any consignment notes for providing such services. Ld. Advocate also placed reliance on Notification No. 29/08-ST dated 26/06/2008, which exempts supply of tangible goods services provided to goods transport agency for transport of goods, which also stands further clarified by circular No. 334/13/09-TRU....
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.... to their clients. The appellant has explained the activities undertaken by them as under; "7.10 The noticee submitted the set of document as an example which would make the above explanation more clear and easy to understand:- M/s All Cargo Logistics Limited (ICD-Pitampur) (hereinafter referred to as Noticee) hires vehicles from various Transporters from delivery of Goods/ Containers for clients from the Port to the Premises of the consignee and from consignee place to the port. The noticee hired Goods Transport Vehicle from M/s Khandelwal Roadlines for providing transportation services. The noticee pays transportation charges for the trip wise services provided by M/s Khandelwal Roadlines. Invoices raised by M/s Khandelwal Roadlines s....