TaxTMI 
TaxTMI 
2026 (10) TMI 1952
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....l these appeals, the issue involved is common and therefore, all are disposed of by way of a common order. 2. The short issue involved in these matters is as to whether the appellants are liable to pay Service Tax on transportation of goods by road where the appellant has not issued any consignment note, or not. 3. Heard the parties. 4. We find that the said issue has already been decided by this Tribunal in the case of Anil Moharana v. Commissioner of CGST & Central Excise, Bhubaneswar, 2026 (10) TMI 715 - CESTAT, Kolkata. 5. Wherein this Tribunal observed as under: - "6. We find that it is fact on record that the appellant has given their trucks for transportation of materials by road to M/s East End Technologies Pvt.....
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....rence: "66D. The negative list shall comprise of the following services, namely:--- .... (p) services by way of transportation of goods- (i) by road except the services of- (A) a goods transportation agency; or (B) a courier agency;" 9.1. From the above, I observe that service tax is liable to be paid for transportation service, only when such service is rendered by a 'Goods Transport Agency' which issues 'Consignment Note'. In this case, it is a fact on record that the appellant was not issuing 'Consignment Note'. Accordingly, I hold that the activity undertaken by them are covered within the ambit of Negative List in terms of Section 66D of the Finance ....
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....proprietorship concern with a single truck, providing transportation services without issuing consignment notes, cannot be classified as a GTA. Therefore, I hold that the services provided fall squarely within the negative list and are not taxable. 6.2. I also find that the Appellant has submitted that even if the services are considered as GTA services, no tax is payable by them. I find merit in the submission of the Appellant. In this case, the appellant has provided transportation services to M/s. Balmer Lawrie Ltd., which is a Government company and hence, M/s. Balmer Lawrie Ltd. are liable to pay service tax under Reverse Charge Mechanism. 6.3. Moreover, in this case, the Appellant has claimed that the balance service....