TaxTMI 
TaxTMI 
2024 (5) TMI 995
X X X X Extracts X X X X
X X X X Extracts X X X X
....the case are that the appellants are manufacturers and suppliers of Pre-Stressed Concrete Poles (PSC Poles) for the Kerala State Electricity Board (KSEB). The transportation of the PSC Poles were made on the basis of purchase orders placed by KSEB. The appellant arranges the transport of these poles to various destinations as directed by their consignee KSEB. The appellants were availing the facility of vehicles from another person and ensured that the goods were transported to the respective destinations, thus acting as an agent of the consignee (KSEB). The Commissioner (Appeals) referring to Section 65(50b), definition of 'Goods Transport Agency' held that the above service provided in relation to transportation of goods is a taxable serv....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e or the goods transport agency." 3.2 Further, he submits that w.e.f. 16.05.2008, Section 65(105)(zzp) defined "taxable service" means any service provided or to be provided to any person, by a goods transport agency, in relation to transport of goods by road in a goods carriage." In view of the above definitions, the learned counsel submits that mere transportation of goods does not make them liable to Service Tax as a GTA. He also submits that the issue is no more res integra and the same is covered by the decision of this Hon'ble Tribunal in the following cases: * M/s. Nandganj Sihori Sugar Co. v. CCE 2014 (5) TMI 138 - CESTAT New Delhi; * CCE v. Jaikumar Fulchand: 2016 (10) TMI 42 - CESTAT Mumbai; * South E....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of Sree Balaji Transport (supra) the facts were entirely different, and with regard to the other decisions relied upon by the Revenue, the learned Counsel submits that the later decisions have categorically held that in the absence of consignment note, the services cannot be considered as GTA service and therefore, there is no liability of Service Tax. 6. Heard both sides. The period of dispute in the present case is 01.01.2005 to 30.06.2007 and during this period, the amended version of GTA is applicable. From the records and the facts as discussed by the Commissioner in the impugned order, it is an undisputed fact that the appellant was hiring vehicles from a third party so as to arrange the transportation of the PSC Poles to various ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... a Motor Vehicle is not the service provided by a Goods Transport Agency. A Goods Transport Agency in terms of its definition under Section 65(50b) provides service in relation to transportation of goods under a consignment note which should have the particulars as prescribed in explanation to Rule 4B. In the present case admittedly no consignment notes have been issued. The fortnightly bills cannot be treated as consignment notes, as a consignment note issued by Goods Transport Agency represent its liability to transport the consignment handed over to it to the destination and deliver the same to the consignee and merely a bill issued for transportation of goods cannot be treated as Consignment Note". 6.2 In the case of Lakshminarayana ....