2024 (7) TMI 186

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....vice Tax<br>HON'BLE MS. BINU TAMTA , MEMBER ( JUDICIAL ) And HON'BLE MS. HEMAMBIKA R. PRIYA , MEMBER ( TECHNICAL ) Shri Bipin Garg and Ms. J. Kainaat , Advocates for the appellant Shri S. K. Ray , Autorised Representative for the respondent ORDER BINU TAMTA : 1. The present appeals have been filed challenging the order-inappeal No.1049-1052(CRM)ST/JDR/2018 dated 20.09.2018 holding t....

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....s Private Limited & Ors. Vs. CCE F.O.No.FO/ST/A/55719-55721/2024-ST (DB) dated 30.04.2024, which covered the earlier period in dispute and also referred to the various decisions of the Coordinate Benches, especially the recent decision of Ahmedabad Bench in Chartered Logistics Ltd. Vs. CCE 2024 (16 Centax 473 (T-Ahmd.) dated 19.07.2023 , which dealt with the issue under consideration with referenc....

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.... admitted fact that in case of supply of transportation of goods services to M/s FCPL. Appellant have not issued any consignment notes. M/s FCPL issued consignment notes/LRs to consignee/consignor of goods. In such circumstance Appellant is not qualified under the Goods Transport Agency as per the above definition of GTA. Services of transportation of goods by a person other than GTA are clearly e....

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.... appellant cannot be made liable to pay service tax under the category of GTA." 4. Learned Authorised Representative for the Revenue agrees to the submissions that the matter is squarely covered by the earlier decisions including the order passed in the case of the appellant recently on 30.04.2024. 5. In that view of the matter, we hold that during the post negative era w.e.f. 01.07.2012 Ind....