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2013 (12) TMI 207 - AT - Service TaxDemand of service tax - Receipt of GTA Service - Contract entered with TMV to move ready mix from assessee's premises to TMV's various customers - Held that:- Therefore, Prima facie, TMVs are on lease basis and they serve not merely the purpose of transporting 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.
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