TaxTMI 
TaxTMI 
2025 (4) TMI 817
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....er : Pullela Nageswara Rao The issue in the present appeals is whether the appellant is entitled for refund of the amounts paid as service tax under reverse charge mechanism (RCM) on transportation charges paid to individual goods carriage/truck owners, who do not issue any consignment note by whatever name called. 2. The brief facts are, M/s. KLF Nirmal Industries Pvt., Ltd., the Appellant is manufacturing Coconut Oil and allied products and for conducting the activity of manufacture and sale of products, the Appellant had availed 'inward' and 'outward' transportation from individual truck owners and vehicle owners for transporting raw material as well as delivery of the finished goods. The Appellant is registered und....
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....ayable on such freight amounts. The Learned Counsel also relied on the judgment of Hon'ble High Court of Karnataka in the matter of CCE Vs. M/s. Motorola Ltd.,- (2008 (11) STR 555 (Kar), wherein Hon'ble High Court held that the amount paid by mistake in excess of duty payable cannot be termed as duty and hence rule of time bar provided under Section 11B of the Central Excise, Act, 1944 is not applicable to excess amount paid over duty, thus, refund of such amount is admissible. The Learned Counsel also relied on the decision in the matter of M/s Nataraj & Venkat Associates Vs. Assistant Commissioner of Service Tax, Chennai- A18 (2009 (404), judgment of the Hon'ble High Court of Madras and also the judgment of the Hon'ble High Court of Karna....
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....ncy' in order to establish that the services of individual truck owners hired by the Appellant are liable to service tax under the category of 'Goods Transport Agency' (GTA) in terms of Section 65(50b) of the Finance Act, 1994. Learned Counsel also relied on the decision in the matter of M/s. Capricorn Transverse Pvt., Ltd., Vs. CC, Raighat -2014 (11) TMI 165 (CESTAT, Mumbai) and M/s Sahaj Marketing Vs. CC, Ahmedabad-2014 (2) TMI 331 (CESTAT, Ahmedabad). The learned counsel further submits that the Hon'ble Tribunal in the following cases also held that the individual owners cannot be brought within the meaning of 'Goods Transport Agency'; M/s Bheema Sahakari, Ltd., Vs. CC, Pune-2015 (10) TMI 627 (CESTAT, Mumbai), M/s Ind....
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.... service provided by the truck owners or truck operator. 9. The learned counsel as regards the unjust enrichment submits that, the payment was made on reverse charge basis on the transportation charges and also produced the cash payment voucher issued to individual truck owners, while transporting the goods and submits that the freight charges are demanded without showing any services tax. Moreover, once the service tax payment is made on reverse charge basis, the question of unjust enrichment is not applicable. 10. Learned Authorised Representative (AR) for the Revenue reiterated the finding in the impugned order and also draws our attention to the judgment of Hon'ble High Court of Madras in the matter of CCE Vs. M/s KMB Granites - 2....
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....ssue is no more res integra as the Hon'ble CESTAT in a number of decisions, the latest being in M/s. Bharat Swabhiman (Nyas) Vs. Commissioner of Customs Central Excise and Service Tax, Dehradun (Final order No. 50060/ 2022 dated 27.01.2022- CESTAT, New Delhi), wherein it is held that:- "17. The next issue that remains to be decided is whether the appellant is liable to pay service tax on the freight amount paid by it on a reverse charge mechanism. 18. 'Goods transport agency' service has been defined in section 65(26) of the Finance Act to mean any person who provides service in relation to transport of goods by road and issues consignment notes, by whatever name called. In the present case, consignment notes h....