2023 (8) TMI 319

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....he appellant is a co-operative society, are conducting auction of various commodities for which they receive consideration in the form of commission / service charges. They also provide place for storage of goods, apart from providing post-auction services like collection or distribution of auctioned prices, etc. 3.1 It appears that the Revenue entertained a doubt that the above services of the appellant were covered under 'auctioneer's service' as defined under Section 65(7a) and Section 65(105)(zzzr) of the Finance Act, 1994. 3.2 It appeared to the Revenue that the appellant, though did not arrange any transport facility, but however, had paid freight in respect of movement of ration goods (Public Distribution System) for Fair Price Sho....

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....rt service. 6. Aggrieved by the above demands, it appears that the appellant filed an appeal before the first appellate authority, but however, the first appellate authority also having rejected the appeal vide impugned Order-in-Appeal No. 68/2014-ST dated 18.02.2014, the appellant has preferred the present appeal before this forum. 7. Heard Shri M.N. Bharathi, Ld. Advocate for the appellant and Shri N. Satyanarayanan, Ld. Assistant Commissioner. 8. The Ld. Advocate would submit at the outset that the issue involved in the case on hand is no more res integra as the same has been settled by this very Chennai Bench of the CESTAT in the appellant's own case for a different period vide Final Order Nos. 40739-40740 of 2021 dated 26.02.2021 as....

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....t during the relevant period when GTA services was introduced (w.e.f. 1-1-2005), the understanding was that when individual truck owners are engaged the activity would not fall under definition of GTA and that there was no liability to pay service tax. He has also relied upon the Budget speech of the then Finance Minister while introducing the Bill wherein it was said, "there is no intention to levy service tax on truck owners or truck operators". There were several litigations on this issue and the Tribunal in the case of Lakshminarayana Mining Co. v. Commissioner of Service Tax, Bangalore - 2009 (16) S.T.R. 691 (Tri. - Bang.) held the issue in favour of assessee and it was upheld by Hon'ble Karnataka High Court as reported in 2012 (26) S.....