Order Date: 17 August 2022

Facts-

• The Respondent, Bharat Coking Coal Limited are availing transportation services at their mines. No consignment notes as envisaged under Rule 4B of the Service Tax Rules, 1994, are being issued by the concerned transporters to the service recipient.
•  The Ld. Commissioner in impugned Order on the basis of observation that since no consignment notes are issued by the transporters, the said transportation services cannot be classified under the category of “GTA Services”. Hence, they set aside the entire demand proposed under GTA Services in the hands of the coal companies under the Reverse Charge Mechanism.
• The Appellant, Revenue filed an appeal against Order in-Original, whereby the Ld. Commissioner has set aside the demand of Service Tax proposed under the category of ‘Transportation of Goods by Road (GTA) Services’.

Issue-

• Whether the appeal filed by the revenue is sustainable?

Order-

• The Tribunal observed that the issue is no longer res-integra in as much as the same has been decided by this Tribunal in the case of South Eastern Coalfields Limited vs. Comm, C. EX, Raipur 2017(47) S.T.R. 93 (Tri.- Del), and in Mahanadi Coalfields Limited Vs. Commr, C. EX & S.T., BBSR-1 2022 (57) G.S.T.L. 242 (Tri. – Kolkata). Wherein it has been held that the transportation services cannot be classified under GTA services where the consignment notes are not issued by the transporters.
• The Tribunal held that the findings made by the Ld. Commissioner cannot be interfered with and hence, the demand has been rightly dropped in the impugned adjudication orders.
• Thus, the instant appeals filed by the Revenue are rejected.