2020 (2) TMI 631

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....period 01.10.2008 to 30.06.2012 and thereafter under negative list up to 31.03.2013 by invoking extended period of limitation. 2. The facts of the case are that the appellant is a proprietor and owner of the trucks who is providing trucks on hire basis to various logistics services for transportation of goods from one place to another and receiving the remuneration on Kilometre basis. For the same, the appellant entered into various agreements with the different parties and as per the agreements, the main service to be provided by the appellant is transportation of goods on behalf of the service recipient from one place to another for which appellant is being paid on Kilometre basis and the appellant did not issue any Goods Receipt (GR) ....

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.... trucks owned by the appellant. It is his alternative submission that if service is to be taxed, the same should be taxed under the category of 'Goods Transport Agency' service and the appellant was not issuing any transportation receipt/GR. Therefore, they are not liable to pay service tax under GTA service also. He also drew our attention to the budget speech delivered by the Hon'ble Finance Minister while presenting the Budget for the year 2004-05 where it is clarified that "I may clarify that there is no intention to levy service tax on truck owners or truck operators". 4. He further submits that w.e.f. 01.07.2012 the activity undertaken by the appellant is not taxable in terms of section 66D of the Finance Act, 1994 wher....