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2010 (7) TMI 695 - CESTAT, CHENNAIDemand, interest and penalty - Tax demand arises as a result of holding that the assessees were availing goods transport services - The plea that the service was not rendered by the Goods Transport Agency but by individual truck owners and truck operators is raised in the appeal for the first time and hence requires verification - Therefore, set aside the impugned order and remand the case to the adjudicating authority to verify the contention of the assessees that services were provided to them by individual vehicle owners and operators - The appeal is thus allowed by way of remand.
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