TaxTMI 
TaxTMI 
2023 (10) TMI 1114
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....ince, the shelf life of RMC is short, and the transportation is required in a vehicle having a rotating drum so as to avoid setting in of the concrete, the appellant undertakes the transportation of RMC in transit mixers for its customers. The appellant also issues consignment notes for each trip of transportation and raises periodical bills for transportation charges. As per the work orders, the charges for transportation of RMC are paid to the appellant, both in terms of the quantity of RMC transported and as per the distance travelled on km basis. 3. A show cause notice dated 10.04.2015 was issued to the appellant for the period 2013-2014 alleging that the appellant had actually rendered supply of tangible goods service, which would be taxable under section 65B (44) of the Finance Act [The Finance Act], 1994 and would be a declared service under section 66E (F) of the Finance Act. According to the show cause notice, the appellant had supplied tangible goods namely "transit mixtures" to the clients, but had not paid service tax. The appellant filed a reply dated 07.07.2015 to the aforesaid show cause notice. 4. Subsequently, another show cause notice dated 22.04.2016 was is....
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....o, M/s Gunesh Logistics, CC-224, Gole Market, Jawahar Nagar, JAIPUR - 302 004. Contact No. 94140 44844 Kind Attention : Shri Mahesh Gupta. Dear Sir, Sub: Work order for transportation of Ready Mix Concrete in Vehicle/Vehicles from our Jaipur VKI Ready Mix Plants at Jaipur. With reference to your offer and our subsequent discussion, we are pleased to hereby award you contract for transportation of Ready Mix Concrete from our plants at Jaipur on the terms and conditions as given below: 1. a) You should transport the RMC (Ready Mix Concrete) to the desired destination in your vehicle in accordance with Prudent Industrial Factories. b) You may also be required to transport slurry or water from our plant to the desired destination. 2. For this purpose you will deploy fleet of 6 MB Capacity of Vehicles mounted on suitable chassis in numbers adequate to transport 1490 MB of Ready Mix Concrete every month. 3. The services shall commence with effect from 01.03.2013. 4. This contract shall be valid from 1 March 2013 to 01 May, 2013. 5. You will ensure prompt and ....
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....istics. A perusal of this decision indicates that it was in regard to service tax demand for the period from 2009-2013 and the work orders involved in the said decision were almost identical to the two work orders involved in the present appeal. 13. After the examination of the work orders, and the relevant statutory provisions, the Tribunal held as follows: "18. Section 66B provides that there shall be levied a tax to be referred to as service tax on the value of all services, other than those services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such a manner as may be prescribed. The „negative list‟ is provided for in Section 66D of the Act. Section 65B(44) of the Act as inserted w.e.f. 1 July, 2012 defines „service‟ to mean any activity carried out by any person for another for consideration and includes a declared service but would not include certain services specified in clauses (a), (b) and (c). Declared services have been enumerated in Section 66E of the Act. Sub-clause (f) of Section 66E, which is relevant for the purposes of the controversy inv....
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....of the work order. The appellant did not give on hire the vehicles. Even the subject matter of the "work order is for transportation of Ready Mix Concrete in vehicle/vehicles from our Jaipur 1TD Ready Mix Plant at Jaipur". The contract that has been awarded is also for transportation of Ready Mix Concrete from the plant of the appellant on the terms and conditions mentioned in the work order. Condition No. 1 of the work order is that the appellant shall load RMC in the vehicle and transport the same to the required destination and unload it at the customer's site. Merely because the work order requires the appellant to deploy a fleet of 6M3 capacity vehicles for transport of 9000 M3 of RMC every month does not mean that the appellant has given vehicles on hire. The work order only requires the appellant to ensure that it has available a fleet of vehicles adequate enough to transport a particular quantity of RMC every month. Even the transportation charges are under two heads. The first is payment of a certain amount for the quantity of RMC transported during a calendar month and a certain amount per km for the distance travelled for transportation of RMC during the month. ....
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....July, 2012 that the following two conditions have to be satisfied for a service to fall within the purview of GTA service: (i) There should be transportation of goods by road; and (ii) Issuance of consignment note by GTA for the post-negative list period from 1 July, 2012 to 31 March, 2013. 26. The following conditions have to be satisfied post-negative list for a service to qualify as a GTA service: (i) There should be an activity in relation to transport of goods by road; (ii) Issuance of consignment note by the GTA; (iii) Activity is performed by a GTA for another; and (iv) Activity is performed for consideration. 27. It cannot be doubted that the first condition with regard to both pre-negative list and the post-negative list is satisfied since RMC has been transported by the appellant using transit mixers of the appellant by road. The second condition relating to issuance of consignment note by GTA in the pre-negative list period and the post-negative list period is also satisfied as the appellant had issued the consignment notes. The third condition in the post-negative list period is that the activity sh....