Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (1) TMI 432 - AT - Service TaxService Tax on GTA services - assessee contested against availing of any services of GTA - Held that:- Undisputedly during the period from 01.01.2006 to 31.03.2008, the appellant had availed the services of transporters for transporting their goods from the factory and also bringing the raw materials into their factory who were owners of the vehicles as supported by producing the payment vouchers made to individual truck owners. From the said documents it is clear that they had not availed the services of goods transport agency(GTA) during the said period. See Bellary Iron & Ores Pvt.Ltd. vs. Commr. of C.Ex., Belgaum [2009 (12) TMI 150 - CESTAT, BANGALORE] - in favour of assessee.
|