TaxTMI 
TaxTMI 
2025 (7) TMI 216
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....N/CGST&CX/KolSouth/2021 -22 dated 22.12.2021, along with interest and penalty. 2. Brief facts of the case are that M/s. Bajrang Enterprise (hereinafter referred to as the "Appellant") is a sole proprietorship concern engaged in providing transportation services by road to various entities. The Appellant owns a truck (as evident from the Balance Sheet) and provides transportation services without issuing consignment notes. The Appellant obtained Service tax registration under the category of 'transportation of goods by road' but had not filed any Service tax returns for the period in dispute owing to its bona fide understanding that it was not liable to make payment of Service tax. 2.1. As per the Statement of Income & Expenditure and ....
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....terest and penalty, the appellant has filed this appeal. 3. The Ld. Counsel appearing on behalf appellant submits that the issue in relation to levy of Service tax on transportation service providers where consignment note is not issued is no longer res integra and has been settled in favour of the appellant. In this regard, the Appellant also submits that it is an undisputed fact that they are a sole proprietorship concern engaged in the activity of transportation of various materials to various destinations by road using its own truck; that the Department has nowhere disputed the nature of service and has well accepted that the Appellant has provided transportation of goods service to various parties during the disputed period without ....
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.... as GTA services, no tax is payable by them. In this regard, the appellant contends that the transportation services, which were provided to M/s. Balmer Lawrie Ltd., which is a Government company, are liable to tax under Reverse Charge Mechanism. Regarding the transportation service rendered to other parties, the appellant submits that as per Notification No. 30/2012-ST dated 20.06.2012, in respect of taxable services provided or agreed to be provided by a goods transport agency in relation to transportation of goods by road, the service tax shall be paid by the person who pays or is liable to pay freight, if such person is: (d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (e) any bod....
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....GTA services, the same are exempt from service tax. 3.6. In view of the above, the Appellant has prayed for setting aside the demands of Service Tax, along with interest and penalty, upheld in the impugned order and allowing their appeal. 4. The Ld. Authorized Representative of the Revenue has reiterated the findings in the impugned order. 5. Heard both sides and perused the appeal records. 6. In this case, it is a fact that the Appellant is a proprietorship concern with a single truck, providing transportation services without issuing consignment notes. Thus, I observe that the appellant cannot be classified as a Goods Transport Agency. Therefore, I find that the services provided by the Appellant fall squarely within the Negat....