2025 (12) TMI 820

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....the Commissioner of Central Tax, Guntur demanding Service Tax on Business Auxiliary Services (BAS) and on Goods Transport Agency Service (GTA) for the period from 01.04.2011 to 31.03.2012 along with interest and imposition of penalties under Section 76 and 77 of the Finance Act, 1994. 2. The facts in brief the appellant is into business of purchase and sale of unmanufactured tobacco and also undertakes threshing and re-drying of tobacco leaves on job work basis to other traders / exporters and for himself. The tobacco leaves are purchased and threshing and re-drying operations are taken on them. The resultant product also remains to be unmanufactured tobacco which is an agricultural produce. 3. Learned Counsel for the appellant that t....

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.... which is an agricultural produce for auction platform to the plant/ godown/ gardening points. Such transportation is done by local private trucks and the operators will not issue any consignment note or any other document mentioning responsibility for the loss of goods in transit even a bill and hence, do not fall under the responsibility for the loss of goods in transit even a bill and hence, do not fall under definition of the term GTA under Section 65(50)(b) of the Act. 6. Learned representative of Department reiterates the findings given by Adjudication Authority. 7. Heard the argument of the appellant, Learned Counsel as well as Department and perused the record. 8. The issue related to Business Auxiliary Services (BAS) this ....

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....fore, in the absence of issue of any document covering transportation of goods, the transporter does not become a GTA and hence, the reverse charge on the appellant does not arise. 11. Learned Counsel for the appellant in this regard relied on catena of decisions: (a) Tibrewala Electromech Pvt Ltd., Vs Commissioner of Central Tax, Hyderabad-Iv Commissionerate vide Final Order dated 12.07.2023. (b) Coromandel Agro Products & Oils Ltd., Vs CCE, Guntur [2018(11) TMI 172- Cestat-Hyderabad] (c) Sai Sudhir Infrastructure Vs CCT, Tirupathi [G.S.T 2018(5) TMI 1678-Cestat- Hyderabad] (d) Chartered Logistics Ltd., Vs Commissioner of Central Excise [2024 (16) Centax 473 (Tri-Ahmd)] confirmed in Commissioner of Ve....