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2020 ] SGS CONSTRUCTION & DEVELOPERS PVT. LTD. v. COMMR. OF S.T., NEW DELHI 201
26. The following conditions have to be satisfied pre-negative list for a
service to qualify as a GTA service :
(i) There should be an activity in relation to transport of goods
by road;
(ii) Issuance of consignment note by the GTA;
(iii) Activity is performed by a GTA for another; and
(iv) Activity is performed for consideration.
27. It cannot be doubted that the first condition with regard to both
pre-negative list and the post-negative list is satisfied since RMC has been trans-
ported by the appellant using transit mixers of the appellant by road. The second
condition relating to issuance of consignment note by GTA in the pre-negative
list period and the post-negative list period is also satisfied as the appellant had
issued the consignment notes. The third condition in the post-negative list period
is that the activity should be performed by the GTA for another. It cannot be
doubted that the appellant has undertaken the transportation of RMC for the
mine owners. The fourth condition of the post-negative period is that the activity
should performed for a consideration. It cannot also be doubted that the appel-
lant is receiving consideration from the service recipient as is clear from the in-
voices raised by the appellant to the service recipient.
28. Thus, the appellant has been rendering GTA service by transporting
RMC from one place to another as per the directions of the service recipient. The
finding to the contrary recorded in the impugned order by the Commissioner
that the appellant was not performing GTA service but was performing STG ser-
vice cannot be sustained.
29. It is, therefore, not necessary to examine the other contentions
raised by the Learned Counsel for the appellant. The impugned order dated
15 January, 2016 is accordingly, set aside and the appeal is allowed.
(Order dictated in the open Court)

_______

2020 (37) G.S.T.L. 201 (Tri. - Del.)
IN THE CESTAT, PRINCIPAL BENCH, NEW DELHI
[COURT NO. II]

S/Shri Anil Choudhary, Member (J) and Bijay Kumar, Member (T)
SGS CONSTRUCTION & DEVELOPERS PVT. LTD.
Versus
COMMR. OF S.T., NEW DELHI
Final Order No. ST/A/51255/2019-CU(DB), dated 15-1-2019 in Appeal
No. ST/53612/2014-CU(DB)
Turnover - Total turnover - Meaning of - “Turnover” being not defined
in Notification No. 25/2012-S.T. or in the Finance Act, 1994, in order to inter-
pret the meaning thereof, in Serial No. 6 of Notification No. 25/2012-S.T.,
common parlance meaning as understood by those dealing in accounts and
GST LAW TIMES  11th June 2020  115