Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 1257 - AT - Service TaxLiability to pay service tax - GTA Service - assessee appeared to have engaged the services of various contractors for transportation of limestone from the mines to their factory - HELD THAT:- In the case of KMB GRANITES (P.) LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, SALEM [2010 (1) TMI 162 - CESTAT, CHENNAI] this Bench had an occasion to consider an almost similar issue of liability to Service Tax on services of GTA vis-à-vis Rule 2(1)(d)(v) ibid, where Bench has held that It has been held by the Tribunal in the case of LAKSHMINARAYANA MINING CO. VERSUS COMMR. OF ST., BANGALORE [2009 (9) TMI 71 - CESTAT, BANGALORE] and in the case of CCE & C, GUNTUR VERSUS KANAKA DURGA AGRO OIL PRODUCTS PVT. LTD. & ANR. [2009 (3) TMI 130 - CESTAT, BANGALORE] that transport undertaken by individuals owning and operating lorry and trucks is not subject to service tax as in these cases services has not been provided by Goods Transport Agency Service. Demand set aside - Appeal allowed.
|