2026-VIL-715-KAR-ST
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SERVICE TAX High Court Cases

Service Tax – Scope of Goods Transport Agency Service - Classification of transportation services - Appellant company engaged in extraction, processing and export of iron ore availed transportation services for movement of iron ore from mine head to processing plant and to ports for shipment and deposited service tax on transportation charges - Appellant filed refund claim contending that transporters engaged were individual truck owners and not GTA and therefore no service tax was payable under GTA service - Whether transportation undertaken by individual truck owners falls within ambit of Goods Transport Agency service as defined under Section 65(50b) of Finance Act 1994 and whether documents described as pay slips constituted consignment notes - HELD – The definition of Goods Transport Agency does not make distinction between incorporated entity, partnership concern or individual transporter. The mere fact that transportation was undertaken by individual truck owners would not by itself exclude activity from scope of definition - Section 65(50b) employs expression consignment note by whatever name called indicating emphasis is on nature and contents of document and not name assigned to it. Once document substantially depicts receipt and transportation of goods and contains particulars ordinarily associated with consignment note, the mere fact that it is described as pay slip would not alter its legal character. The said documents depicted movement of goods and contained material particulars concerning transportation undertaken - The judgments relied upon by appellant are distinguishable as they found no goods consignment notes had been issued by transporter whereas pay slips issued answer description of consignment note - Transportation services received were liable to be classified under category of Goods Transport Agency service - Once levy itself is held to be valid, consequential claim for refund cannot survive - The impugned order does not suffer from any legal infirmity – The appeal is dismissed
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