Document Fragment View
Fragment Information
Showing contexts for: section 50B in Commissioner Of Service Tax vs M/S Lakshminarayana Mining Co on 1 August, 2018Matching Fragments
"Section 65(50b) "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) to a customer, by a goods transport agency, in relation to transport of goods by road in a goods carriage"
4.1. He held that by virtue of the above provisions, the service received by LMC was exigible under the category of "GTA". He found that the providers of service involved were commercial concerns engaged in the business of transportation of goods in a goods carriage by road. These facts were not in dispute. A couple of bills seen by him indicated that the tax liability was abated from the mutually agreed amount for transport of consignments. He held that goods transport agency themselves could be the owner of the trucks/operators.
a) CCE & C Aurangabad Vs Padmashri V.V. Patil S.S.K. Ltd - 2007 (215) ELT 23 (BOM-H.C.)
b) M/s. Sai Machine Tools Pvt. Ltd. - 2006 (203) ELT 15 (M.P.-H.C.)
5.1. From the impugned order it is not obvious that the appellants had short paid service tax by not paying tax due in certain cases during the material period or paid less tax in respect of all consignments for which it had incurred freight. In any case, we find that the Commissioner has not effectively countered the plea of the appellants that they had not received services from a GTA. The Commissioner has attempted to classify services received from goods transport owners/goods transport operators as GTA service defined under Section 65 (50b) of the Act. We find that the claim of the appellants that the impugned services were not exigible to service tax is amply supported by the following extract of the Budget Speech of the Finance Minister, made while introducing the Finance Bill, 2004.
"From the aforesaid it is clear that the question which needed consideration by the High Court was as to whether the category of "Goods Transport Agency" is exigible to service tax as per Section 65(105) (zzp) and Section 65 (50b) of the Finance Act as well as Rule 2(1)(d)(v) of the Service Tax Rules, 1994. Section 65(50b) defines "Goods Transport Agency" to mean any person who provides service in relation to transport of goods by road and issues consignment note by whatever name called. On the other hand, Section 65(105) (zzp), provides that the service to a customer by a goods transport agency, in relation to transport of goods by road in a goods carriage.