2022 (4) TMI 303

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....registered as service receivers under Goods Transport Agency (GTA) service. A show-cause notice was issued covering the period 01/01/2005 to 31/05/2006 on the ground that the appellant though had paid freight, but had not paid the service tax of Rs. 37,26,463/- for the transportation of sugarcane from the field to the factory; the appellant rebutted the proposed demand by contending that the same was in the first place time-barred, secondly the tractor with trailer which was used for transportation belonged to farmers, the same was not a commercial vehicle and that the farmers were not the Goods Transport Agency. In the adjudication, however, the adjudicating authority confirmed the demand along with applicable interest and penalties also, ....

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....i Sugar Co. Ltd. Vs. CCE [2014(34) STR 850 (Tri. Del.)] iii. Bhima Sahakari Sakhar Karkhana Ltd. Vs. CCE [2016(41) STR 438 (Tri. Mum.)] iv. Lakshminarayana Mining Co. Vs. CCE [2019(27) GSTL 745 (Tri. Bang.)] v. CCE Vs. JWC Logistics Pvt. Ltd. [2019(22) GSTL 237 (Tri. Mum.)] vi. Doddanavar Brothers Vs. CCE [2017-TIOL- 103-CESTAT-BANG] vii. Ninanidevi SSK Ltd. Vs. CCE [2017-TIOL- 375-CESTAT-MUM] viii. Shri Chhatrapati SSK Ltd. Vs. CCE [2016- TIOL-2483-CESTAT-MUM] ix. Saswad Mali Sugar Factory Ltd. Vs. CCE [2017-TIOL-606-CESTAT-MUM] x. CCE Vs. Kisan Sahkari Chini Mills Ltd. [2018- TIOL-966-CESTAT-DEL] 3. Per contra, Smt. C.V. Savitha, learned Superintendent(AR) while supporting the findings of the learned lower authorities, al....

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....s Benches, concluded as under:- 8. The service that is taxable is - 'in relation to transport of goods by road and not transportation of goods by road. It is submitted that it is only such of those services which are in relation to transport of goods by road which are taxable and not the actual transport of goods by roads itself.' and in Section 65(50b) of Finance Act, 1994 goods transport agency envisages rendering of service by a person in relation to transport of goods by road and issue of a consignment note by whatever name called. 9. From the above, it is clear that the tax liability will arise only upon the goods transport agency i.e., one who undertakes responsibility, in full legal sense, for the cargo despatched by it and a....

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....acts as noted by the Hon'ble High Court are as under:- "... ... ... 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 "assessees") are engaged in manufacture of cane sugar and molasses. They are procuring sugarcane from farmers who deliver same at "Cane Collection Centers" set up by assessees. From "Cane Collection Centers", sugarcane is transferred to sugar mills by individual truck owners who charge for transportation of sugarcane by presenting bills, fortnightly. The authorities of Central Excise took a vi....