TaxTMI 
TaxTMI 
2022 (3) TMI 1214
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....ds Transport Agency Service'. The matter was adjudicated and demand of service tax was confirmed. Against the said orders, appellant is before us. 3. The learned counsel for the appellant submits that in their own case for the earlier period reported in 2020-TIOL- 103-CESTAT-BANG., this Tribunal has dropped the demand following the decision in the case of Lakshminarayana Mining Company reported in 2019-TIOL-1833-CESTATBANG. Therefore, impugned orders are to be set aside. 4. On the other hand the learned AR supported the impugned orders. 5. Heard the parties. Considering the fact that in the appellant's own case for the earlier period this Tribunal has observed as under: "6. After considering the submissions of both the parties and perusal of the material on record, we find that the appellants have availed the transport services for transporting their minerals from transport owners/operators. Further, we find that in the present case, the Revenue has not been able to establish that the consignment note was issued by Goods Transport Agency. Though, the Commissioner (A) in the impugned order has mentioned that consignment note was issued. Here it is pertinent to prov....
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....ote under the statute, it is not within the ambit of a subordinate legislation to create the class of taxable persons by imposing a condition that would, perforce, bring such persons within the tax net. The intent and purpose of Rule 4B has been misinterpreted by the reviewing authority. 5. The goods transported by the District Supply Officer are for a public service which involves a distribution chain. The distributors are mere designated outlets for the public distribution system and, till the transfer of title of the goods to the intended beneficiaries of the system, the goods are in the possession of the District Supply Officer; consequently, during the transportation stage, the respondent does not acquire any lien on the goods which is implicit in the issue of a consignment note. Therefore, no stretch of imagination can document issued by District Supply Officer conveying the goods transported be construed as a consignment note to render the respondent to be a 'goods transport agency.' The demand of tax therefore, fails." 8. The service that is taxable is 'in relation to transport of goods by road and not transportation of goods by road. It is sub....
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....ed by truck owners. We agree to the submission made by the learned Counsel that the issue is now squarely covered by the recent judgment of the Tribunal in the case Nandganj Sihori Sugar Co. Ltd. (supra). We respectfully reproduce the relevant paragraph. "6. In terms of Section 65(105)(zzp), the taxable service means "any service provided to a customer, by a Goods Transport Agency, in relation to transport of goods by road in a goods carriage. "In terms of Section 65 (50a) ibid 'Goods Carriage' has the meaning assigned to it in clause (14) of Section 2 of the Motor Vehicles Act, 1988. In terms of Section 65 (50b), 'Goods Transport Agency' means any commercial concern which provides service in relation to transport of goods by road and issues consignment note, by whatever name called. The Service Tax has been demanded from the Appellants as service recipient under Rule 2(l) (d) (v) of the Service Tax Act, 1994 read with Notification No.35/2004-S.T.,dated 3-12-2004, on the payments made by them to transporters against the fortnightly bills being presented by them. While admittedly no consignment notes or GRs have been issued by the transports, according to th....
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....tion to Rule 4B of the Service Tax Rules, 1994, the Transporters cannot be called "Goods Transport Agency" and, hence, in these cases, the service of transportation of sugarcane provided by the transporters would not be covered by Section 65(105)(zzp). In view of this we hold that there will be no Service Tax liability on the appellant sugarcane mills, as they have not received the service from a Goods Transport Agency. In view of this the impugned orders are not sustainable and the same are set aside. The appeals filed by M/s. Nandganj and M/s. Bajpur are allowed. As regards the Revenue's appeal, since it has been held that there is no Service Tax liability of the Appellants, there would be no merit in it and the same is dismissed." 8. In view of the facts and circumstances of this case and the authoritative pronouncement of the Tribunal, we hold that the impugned order is unsustainable and liable to be set aside and we do so. 6.3. Further, in the case of South Eastern Coalfields Ltd. cited supra, the Division Bench of this Tribunal, after considering the definition of 'Goods Transport Agency' as provided in Section 65(50b) and after considering the v....