TMI Blog2012 (5) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... judgments of this Tribunal viz. Commissioner Vs. Kanaka Durga Agro Oil Products Pvt. Ltd. 2009 (15) S.T.R. 399, Salem Co-operative Sugar Mills (2010 - TMI - 77283 - CESTAT, CHENNAI - Service Tax) decision in favour of appellants - ST/341/2011, 638/2011 & 663/2011 - 726 TO 728/2011 - Dated:- 5-9-2011 - P G Chacko, M Veeraiyan, JJ. For Appellant: Mr S Sankaravadivelu Ch Venkateswara Rao, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of job work charges for the processing of tobacco; II. Whether service tax is leviable on the freight paid by the appellants to truck owners for carriage of tobacco from auction-yard to godowns. 2. We have heard counsel for the appellants and SDR for the department. The gist of the arguments of the counsel on the first issue is that the appellants are entitled to the benefit of Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, the assessees cannot be held to have availed GTA service. In this connection, reliance is placed on a series of judgments of this Tribunal viz. Commissioner Vs. Kanaka Durga Agro Oil Products Pvt. Ltd. 2009 (15) S.T.R. 399, Salem Co-operative Sugar Mills Vs. Commissioner of C. Ex. S.T. 2010 (19) S.T.R. 435 etc. 4. We have heard the learned SDR also on the issue. The line of decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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