TaxTMI 
TaxTMI 
2024 (5) TMI 274
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....he order-in-appeal no.207-10 (SRM)ST/JDR/2018 dated 22.02.2018 by the appellants, namely M/s Vaishnav Marbles Pvt. Ltd., M/s Sai Nath Natural Stones and Lalit Marmo & Granites holding them liable to pay service tax under Reverse Charge Mechanism (RCM) under 'Goods Transport Agency' (GTA). 2. The appellants are engaged in the manufacture of marble slab and tiles for which they obtain marble blocks from various mines and also engage individual transporters and truck owners for transportation of marble blocks. Various show cause notices have been issued by the Department for the period 2005 to 2015 proposing demand of service tax under the category of GTA services. On adjudication, the demand has been confirmed. The appeal filed by the appell....
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....Agency' where no consignment note is issued. The issue is no longer res integra and has been consistently decided in favour of the assessee by the various co-ordinate Benches of the Tribunal, which are as under: - "(i) Shri Nath Tiles Pvt. Ltd.Vs. CCE - 2020-TIOL-1391-CESTAT-DEL] (ii) Mahanadi Coalfields Ltd. Vs. CCE- 202 2(57) GSTL 242 (Tri.) (iii) Beterman Engineering P.Ltd. Vs. CCE - 2022-TIOL-1008-CESTAT-KOL] (iv) CCE Vs. Jaikumar Fulchand Ajmera - 2017 (48) STR 52 (T) (v) Rathi Tiles Pvt. Ltd. Vs. CCE - 2019-TIOL-253-CESTAT-Delhi (vi) South Eastern Coal Fields Ltd. - 2018 (10) GSTL 50 (Tribunal) (vii) Shreenath Mhaskoba Sakhar Karkhana Ltd. Vs. CCE - 2017 (3) GSTL 169(Tri.) (viii) CCE Vs. kanaka Durga Oil Pr....
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....ri. - Del.), the relevant portion is reproduced below :- "5. If the transaction/service provided by the 24 transporters to the appellant fall within ambit of Goods Transport Agency service within the meaning of the aforesaid provisions, the appellant would be liable to tax though being recipient of the service is not contested by the appellant and it is conceded that under this taxable service, recipient of the service is liable to tax. The only issue canvassed is the one presented to the adjudication authority which did not commend acceptance namely, that since no consignment notes were issued by transporters, the services provided to the appellant fall outside the ambit of GTA. 6. The issue is no longer res integra. Learned Division B....
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....16 Centax 473 (T-Ahmd.) dated 19.07.2023 dealt with the issue under consideration with reference to the post negative era and referring to the provisions of Section 66D (p)(i)A including in the negative list services by way of transportation of goods by road except the services of a goods transport agency and Section 65B(26) defining 'Goods Transport Agency' observed as under: "6.5 Accordingly, a person can be said to be Goods Transport Agency, if the person provides services in relation to the transportation of goods by road and issues the consignment note. From the above legal position, it clear that not all the person who transport of goods by road are qualified as Goods Transport Agency. To qualify as services of GTA, the GTA should i....