2017 (3) TMI 1786

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....ment and order dated 29.04.2014 passed by Customs, Excise & Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as the "Tribunal") in Service Tax Appeal No. 653 of 2009 alongwith other appeals. 3. The appeal was admitted on following substantial question of law: "Whether the "person" specified under rule 2(1)(d)(v) of the Service Tax Rules, 1994 read with Section 65(50b) of Finance Act, 1994 are liable to pay "service tax" or not?" 4. Facts in brief giving rise to present appeal are that appellants, M/s Kisan Sahkari Chini Mills Ltd., having its unit at Sampurnanagar, District Lakhimpur Kheri, and Satha, District Aligarh (hereinafter referred to as the "Assessee 1 and Assessee 2" respectively and jointly as "As....

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....respectively. Thereafter appeals were filed before Tribunal which have been allowed vide judgment dated 29.04.2014, impugned in this appeal. 6. Tribunal has relied on an earlier judgment of Delhi Tribunal in Nandganj Sihori Sugar Co. Ltd. Vs. Commissioner of C. Ex., Lucknow, 2014(34) STR 850 and a similar view taken by Allahabad Tribunal in Nandganj Sihori Sugar Co. Ltd. Vs. Commissioner of C. Ex. Lucknow, 2016(42) STR 545. 7. The question, "whether Assessees 1 and 2, both, can be said to be "persons liable for paying service tax" as defined under Section 2(1)(d) of Service Tax Rules, 1994" (hereinafter referred to as the "Rules, 1994"), we find, has been considered by this Court in M/s Oudh Sugar Mills Ltd. through Sri Shoorveer Sing....

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....stered under the Companies Act, 1956 (1 of 1956); or (c) any other person who has been granted a licence by the Central Government under the first proviso to subsection (1) of section 4 of the Indian Telegraph Act, 1885 (13 of 1885); (ii) in relation to general insurance business, the insurer or reinsurer, as the case may be, providing such service; (iii) in relation to insurance auxiliary service by an insurance agent, any person carrying on the general insurance business or the life insurance business, as the case may be, in India; (iv) in relation to any taxable service provided or to be provided by any person from a country other than India and received by any person in India under section 66A of the ....

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.... 10. Clause (vi) in Rule 2(d) was inserted by Service Tax (Fourth Amendment) Rules, 2005 w.e.f. 01.04.2005. Clause (vii) was inserted by Service Tax (Third Amendment) Rules, 2006 w.e.f. 01.05.2006 and initially it reads as under: "(vii) in relation to sponsorship service provided to any body corporate or firm, the body corporate or firm, as the case may be, who receives such sponsorship service." 11. This Clause (vii) then was substituted by Service Tax (Amendment) Rules, 2007 w.e.f. 01.04.2007 which we have quoted above. 12. Therefore, a Goods Transport Agency, i.e., a person who provided service in relation to transport of goods by road and issues consignment note (by whatever name called) when render such service to any ....