factory of the petitioner for loading of the goods, where a consignment
note would be prepared and thereafter the goods would be delivered ... NEELAM
Signing Date:29.05.2024
19:43:25
6. Each of the consignment notes show that the petitioner‟s goods were
loaded at its corporate office
statements but could not furnish the
2 ST/10234/2021-DB
consignment notes and railway receipts due to non-availability of all
the records ... that the services were
provided as GTA and for which the consignment notes were required to
be depended upon in the show cause notice
nature of transaction that is in dispute. Undisputedly,
appellant was issuing consignment notes to cover the
transportation of the goods from premises of service
recipient ... governed by the documents
made in this regard which are the consignment notes. These
consignment notes clearly established that the service
provided by the appellant
52576 of 2014
6
transport of goods by road and issues consignment
note, by whatever name called,
32. Section 65 (50) of the Act defines ... Appeal No.52576 of 2014
7
road to issue a consignment note containing the prescribed
particulars.
36. Notification No. 1/2006-ST dated 1.3.2006 grants
Transport Agency" is that the service
provider has to issue „Consignment Note‟ is missing and the
Tribunal in catena of decisions have held that ... issuance of
Consignment Note is pre-requisite for taxability under GTA
services. The Tribunal have categorically laid down the law that in
absence of consignment
that such declaration should be made on the body of the consignment note.
We completely disagree with the contention of the adjudicating authority as
well ... transport
agency is general or it is given on the consignment note. Moreover, the
department could not bring any evidence that such declarations are false
consigner or consignee falls within the clause (vi) would come
within the purview. In the present case, as there is no
consignment note issued ... reference to goods consignment number in the 'trip sheet' does
not constitute the issue of 'goods consignment note' which is essential
purpose of
determination of consideration would constitute
a 'consignment note' in terms of ST Rules. It is
submitted that in the present case ... slip issued by the Appellant
cannot be construed as a 'consignment note' as
the ingredients of Rule 4B of the Service Tax
Rules
suit no. CS DJ No. 10582/2016
19
16.Copy of consignment note dated 12.02.2014 issued by
M/s Shiv Ganga Transport ... alongwith the said consignment, invoice no. 001601 dt
12.02.2014 Ex.PW1/9 was also sent. The copy of the
consignment note showing the delivery
suit no. CS DJ No. 10582/2016
19
16.Copy of consignment note dated 12.02.2014 issued by
M/s Shiv Ganga Transport ... alongwith the said consignment, invoice no. 001601 dt
12.02.2014 Ex.PW1/9 was also sent. The copy of the
consignment note showing the delivery
