2022 (9) TMI 435

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....CELLANEOUS ORDER NO. 75259-75260/2022 & FINAL ORDER NO. 75475-75477/2022<br>Service Tax<br>HON'BLE SHRI P. K.CHOUDHARY, MEMBER (JUDICIAL) AND HON'BLE SHRI P.ANJANI KUMAR, MEMBER (TECHNICAL) Shri J.Chattopadhyay, Authorized Representative for the Appellant (s) Shri Rajeev Agarwal, Advocate for the Respondent (s) ORDER P.K.CHOUDHARY : All the three appeals have been filed by Revenue a....

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....raphs 20-22 of the impugned Order while taking note of the fact that since no consignment notes are issued by the transporters, has held that the said transportation services cannot be classified under the category of "GTA Services". On the basis of the said observation, the Ld. Commissioner has set aside the entire demand proposed under GTA Services in the hands of the coal companies under the Re....

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....oalfields Limited Vs. Commr, C. EX & S.T., BBSR-1 2022 (57) G.S.T.L. 242 (Tri. - Kolkata). The relevant portion of the said decision is reproduced herein below: "12. We also find that the same view has been consistently followed by the co-ordinate Benches of the Tribunal, the decisions which have been admitted for consideration before the Hon'ble Supreme Court in Revenue Appeals. We note ....

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....tics Pvt. Ltd. (supra) as below : "8. It is not the transportation of goods by road that is subject to tax but the services rendered by a goods transport agency in relation to the transportation of goods by road and road transport agency tasked with responsibilities that others connected with road transport are not, with consignment note being the point of difference. There is also no dou....