paid. The same cannot be called a
consignment note as under Section 65(50b) of the Finance Act, 1994. A similar issue was
considered ... contrary to the
statutory provisions of law i.e., Section 65(105)(zzp) , Section 65(50b) , Rule 2(1)(d)(v) of
the Service
CESTAT order that the only ground taken therein was related to Section 65(50b) of the Finance Act. The CESTAT following the Bangalore Bench decision ... owners or truck owners are not considered as commercial concern under Section 65(50b) of Finance Act. Consequently, the CESTAT allowed the assessees appeal
category of 'goods transport agency'
(GTA) in terms of Section 65(50b) read with Section 65(105)(zzp) of
the Finance ... 20899, 20900/2015
ST/20645, 20646, 20648, 20649/2022
Section 65(50b) of the Finance Act, 1994. Learned Counsel also relied
on the decision
goods transport operators relying on the following statutory
provisions :
"Section 65(50b) "goods transport agency" means any person who provides
service ... contrary to the statutory provisions of law i.e., Section
65(105)(zzp), Section 65(50b), Rule 2(1)(d)(v) of the Service
Section 65(105)(zzp) of Finance Act, 1994. We have perused the
definition of "goods transport agency" in Section 65 (50b) of
Finance ... Section 2 of the Motor Vehicles Act, 1988. In terms of
6
ST/944 & 945/2009
Section 65 (50b) , 'Goods Transport Agency
Section 65(105)(zzp) of Finance Act, 1994. We have perused the
definition of "goods transport agency" in Section 65 (50b) of
Finance ... Section 2 of the Motor Vehicles Act, 1988. In terms of
6
ST/944 & 945/2009
Section 65 (50b) , 'Goods Transport Agency
Section 65(105)(zzp) of Finance Act, 1994. We have perused the
definition of "goods transport agency" in Section 65 (50b) of
Finance ... Section 2 of the Motor Vehicles Act, 1988. In terms of
6
ST/944 & 945/2009
Section 65 (50b) , 'Goods Transport Agency
does not
constitute GTA service in terms of Sec.65(105)(zzp) read with
Sec.65(50b) of the Finance Act,1994.
b) For that ... service, in terms of Sec.65(105)(zzp) , read with
Sec.65(50b) of the Finance Act,1994. In support of its above
contention
clause 14
of Section 2 of the Motor Vehicles Act, 1988. In terms of Section 65(50b) ,
"Goods Transport Agency" means any commercial ... clause 14 of
Section 2 of the Motor Vehicle Act, 1988. In terms of Section 65(50b) ,
'Goods Transport Agency' means any commercial
clause 14 of section 2 of the Motor Vehicle Act, 1988, that in term of Section 65 (50b) of the Finance Act, 1994, Goods Transport ... clause 14 of Section 2 of the Motor Vehicle Act, 1988. In terms of Section 65 (50b) , Goods Transport Agency means any commercial concern which
