TaxTMI 
TaxTMI 
2025 (12) TMI 220
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.... Order-in-Appeal Nos. GUN-EXCUS-000-APP-0172-17-18, GUN-EXCUS-000-APP-0164-17-18 & GUN-EXCUS-000-APP-0173-17-18 dated 31.01.2018, passed by Commissioner of Central Tax & Customs (Appeals), Guntur. 2. In these three appeals, the issues is same but related to different periods as tabulated below, so heard simultaneously to decide together. Sl. No. Appeal No. Period Amount (Rs.) i. ST/30391/2018 July 2012 to March 2013 1,75,373.00 ii. ST/30392/2018 April 2013 to March 2014 10,918.00 iii. ST/30393/2018 April 2014 to March 2017 2,11,873.00 3. The facts, in brief, M/s Indian Tobacco Traders, Kondepi Road, Tangutur (appellants) are engaged in procurement of Tobacco leaves from auction yards of ....
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....erefore, appellant has filed the appeals before the Tribunal. 8. Learned Counsel for the appellant submits that as per Section 66D of the Finance Act, 1944 services specified under the Negative List are exempted from the levy of Service Tax. According to the Entry (p) (i) of Section 66D of the Finance Act, 1994 related to the Negative List of services, services by way of transportation of goods, except the services of a goods transportation agency, are exempted from the levy of Service Tax. Clause (26) of Section 65B of the Finance Act, 1994 read as: "goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called." The words "any person"....
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.... Counsel for the appellant relied on catena of judgments i.e. i) Narendra Road Lines Pvt Ltd Vs Commissioner of Customs, Central Excise & CGST, Agra, [2022 (64) G.S.T.L. 354 (Tri-All)]. ii) Mahanadi Coalfields Ltd., Vs Commissioner of Central Excise & Service Tax, BBSR-I, [2022 (57) G.S.T.L. 242(Tri-Kolkata)]. iii) East India Minerals Ltd., Vs Commissioner of Central Excise, Customs & Service Tax, Bhubaneswar-li, [2021 (44) G.S.T.L. 90 (Tri-Kolkata)]. iv) M/s Vedanta Ltd., Vs Commissioner of GST & Central Excise, Tirunelveli, Final Order No. 40672/2023 dated 05.09.2023 passed by CESTAT, Chennai. v) M/s Sivasakthi Engineering & Fabricators Vs Commissioner of Central Excise, Customs & Service Tax F....
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....dham and perused the records with their submissions. 15. Now, it is a settled principle of law that even if a person has provided Goods Transport Service but has not issued the consignment note, Service Tax from that person cannot be recovered under the category of GTA. Whereas, Learned AR submits that consignment note may be in any form like chit / slip / bill and that may be treated as consignment note. Therefore, there should be some kind of documents on the basis of which payment has to be made and then it could be considered as a consignment note also, and that any agreement can be even oral. 16. Hon'ble Allahabad High Court in the case of Kisan Sahkari Chini Mills Ltd., (supra), referred by Learned AR held that a Goods Transport....
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....ount and load have been described. In the instant cases, no such sample vouchers / invoices are available. Therefore it is distinguishable. 19. The consignment notes defined by explanation of Rule 4B Service Tax Rule, 1994 as follows: "Explanation: For the purposes of this rule and the second proviso to rule 4A, "consignment note" means a document, issued by a goods transport agency against the receipt of goods for the purpose of transport of goods by road in a goods carriage, which is serially numbered, and contains the name of the consignor and consignee, registration number of the goods carriage in which the goods are transported, details of the goods transported, details of the goods transported, details of the place of orig....