TaxTMI 
TaxTMI 
2026 (6) TMI 527
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....ction under Section 194C/ 194H/ 194I/ 194J of the Income Tax Act 1994, which shows the transaction against services provided by the service provider. Revenue asked the service provider to submit documents viz. Income Tax Returns/ TDS Return/ Copy of Annual Reports, Balance Sheet along with 3CD/ Gross Trial Balance / Services-wise chart showing month wise receipts along with particulars regarding payment of Service Tax thereof, for necessary verification. But the appellant did not submit the requisite documents/ information, despite Summons which were issued and served upon the appellant. 1.1 It was observed that the gross amount received u/s 194C/194H/194J/194I of Income Tax Act as per TDS data by the appellant is Rs. 16,90,38,430/-. Sin....
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....Goods Transport Operator" (hereinafter referred to as "GTO") as different from the "Goods Transportation Agency" (hereinafter referred to as "GTA"). 3.1 Ld. Counsel further submitted about the chequered history qua taxability of services provided by way of transportation of goods that the service tax was initially imposed on the services provided by GTO w.e.f. 16.11.1997. Later, said taxable service was exempted by Central Government vide Notification No. 49/98-ST dated 02.06.1998. Subsequently vide Finance Act, 1998 tax was levied on services provided by GTA from 01.01.2005 onwards and also for the service tax to be levied on services provided by transport booking agents. However, there was no intention to levy service tax on truck owne....
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....return for the said period and even not claimed any exemption. It is further mentioned that the Appellant never disclosed the facts, about receiving payments for rendering services to the Department, which came to the notice of the Department only after receipt of third party information collected from the Income Tax Department. The Appellant is working under self-assessment system still did not provide any details/documents with its self-assessed service tax returns. 3.3 It is also submitted that circular (dated 10.03.2017), as referred, would show that the pre-consultation Notice is not mandatory for the cases booked under fraud, collusion, wilful misstatement, suppression of facts, evasion of tax etc. which is further clarified by the....
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....of the Act while denying any tax liability. Thus the moot controversy to be adjudicated in the present appeal is: "Whether the appellant is a Goods Transport Agency (taxable), as alleged by the department or appellant was just transporting goods by Road (activity covered under negative list)., as asserted by the appellant?" 4.2 For the purpose, foremost, we need to know both the concepts. Section 65(50b) of the Act defines 'Goods Transport Agency' as under: "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; Section 65(105)(zzp) of the Act defines the said taxable service as under: (zzp) to any person,....
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....umar Fulchand Ajmera [2017 (48) STR 52 (Tri.-Mumbai)] the issue stands settled with detailed orders. In re Jaikumar Fulchand Ajmerai, it was held that: "We observe that since GTA definition has used the words,' in relation to', it means that for being a GTA, it should provide service to a person in relation to transportation of goods by road in a goods carriage. The service provided is a single composite service which may include various intermediary and ancillary services such as loading/unloading, packing/unpacking, transshipment, temporary warehousing. For the service provided, GTA issues a consignment note and the invoice issued by the GTA for providing the said services includes the value of intermediary and ancillary services....
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....tatute, it is not within the ambit of a subordinate legislation to create the class of taxable persons by imposing a condition that would, perforce, bring such persons within the tax net. 4.5 Reverting to the facts of the present case in the light of above discussion, there is observed no apparent denial to the following facts: (i) Appellant is not registered under Carriage by Road Act, 2007 and hence, is not a GTA; hence, is not at all required to issue a "consignment note"; (ii) Appellant charges "mere freight", as agreed, but does not charge "gross freight" (iii) Appellant engages merely in the service of providing transportation of goods by road but does not provide the services "in relation thereof" as is ....