2024 (7) TMI 1315

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....f ice-cream, by the Commissioner (Appeals) is assailed in this appeal. 2. Fact of the case, in a nut shell, is that Appellants is a manufacture of ice-cream falling under Chapter Heading 21050000 of the first schedule of the Central Excise Tariff Act, 1985. During scrutiny of its record by the Respondent-Department, it was noticed that Appellant was receiving transportation services from different enterprises and roadways for transportation of its finished products from the place of manufacturer to the depots/distributors/dealer points and the service providers were raising bills on the Appellant on per kilometre basis against which no Service Tax was paid by the Appellant for any period of time pre or post negative list. Contention of t....

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....lly held that vehicle hired by the Appellant on kilometre basis and bills raised by the transporter on monthly basis for refrigerated vans hired by Appellant to supply ice-cream at the destination points, without any specific distinction of quantity of goods, would not fall under the category of receiver of "Goods Transport Agency" service with reference to decision passed by this Tribunal including decision in South Eastern Coalfields Ltd. as reported in 2017 (47) STR 93 (T) and Nandganj Sihori Sugar Co. Ltd. as reported in 2014 (34) STR 850 (T). He further submitted that mere transportation of goods in motor vehicle would not be a "Goods Transport Agency" service but learned Additional Commissioner had distinguished the same decision of t....

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....by the Tribunal in the order passed by the Commissioner (Appeals). 5. We have perused the appeal file, relevant provisions of law, relied upon decisions and the written note received from learned Counsel for the Appellant on 10.05.2024. At the outset, it is to be placed on the record that negative list introduced under Section 66D w.e.f. 01.07.2012 has clearly excluded under Sub-Clause (p) services by way of transportation of goods by road but not services of a "Goods Transport Agency". Therefore, if such services are provided by "Goods Transport Agency" then the same is subjected to Service Tax. "Goods Transport Agency" itself is defined under Section 65(50b) of the Finance Act, 1994, which means service in relation to transport of good....