TMI Blog2013 (12) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the ready mix concrete but they are used for “mixing” and the amounts paid by them to the TMV owners cannot be treated as freight - appellant cannot be treated as recipient of GTA services and, therefore, there shall be waiver of pre-deposit of dues as per the impugned order and stay of recovery thereof till the disposal of the appeal - Stay granted. - ST/1226/2010 - Stay Order No. 544/2012 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as recipient of GTA service from the said owners of TMVs and accordingly confirmed the demand of service tax amounting to Rs. 73,27,529/- relating to the period 1-1-2005 to 31-3-2008 along with interest and imposed penalties. 3. The learned advocate for the appellant submits that the TMVs were taken on long term lease basis; they are under obligation to pay the lease charges irrespective of wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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