2021 (7) TMI 1026

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.... Authorised Representative for the Department ORDER The issue involved in this appeal is whether the services rendered by the appellant being transporter of timber/firewood for forest Department of Government of Madhya Pradesh, is taxable as G.T.A. 2. The brief facts are that pursuant to tender for haulage of timber and other forest products, the appellant was given the job of transportat....

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....d by the Forest Department for transportation from inside the forest to the depot is in the nature of consignment note, and the appellant is also responsible to account for any shortage in the course of transportation. As the carting Challan is equivalent to consignment note and accordingly the appellant qualifies for the GTA and is thus liable to pay service tax. The Commissioner (Appeals) observ....

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....y for internal control of forest department. Such carting Challan is not equivalent to a consignment note which is issued by the transporter. The consignment note is a negotiable instrument and the transporter is bound to deliver the goods to bonafide holder of title, as mentioned in the consignment note. Such element of 'consignment note' are absent in the 'carting Challan'. Thus, I hold that car....