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2014 (9) TMI 138 - AT - Service TaxWaiver of pre-deposit - services of supply of tangible goods - adjudicating authority held that the transit mixtures are kept at the disposal of the readymix concrete manufacturers hence there is a supply of tangible goods. - Held that:- Appellant has been transporting the readymix concrete to the site as directed by the manufacturers; that he employs his own drivers and cleaners for such transportation is the prima facie view that can be deduced from the agreements and documents produced before us. Counsel has made a responsible statement that for such transportation of the goods, the manufacturer / recipient of the readymix concrete discharges the goods transport agency services tax, though it is not evidenced in any form. Taking the responsible statement made by the Ld. Counsel on its face value, we find that on a similar issue, in the case of M/s. Ajay Transport [2014 (8) TMI 454 - CESTAT AHMEDABAD], this bench had an occasion to look into the issue of hiring of tankers by M/s. Ajay Transport to M/s. ONGC. We also find that the co-ordinate bench of the Tribunal in the case of M/s. Mesco Airlines Limited (2013 (3) TMI 522 - CESTAT NEW DELHI) had also an occasion to consider a similar issue in respect of hiring of helicopters by the appellant therein and granted an unconditional waiver holding that such hiring out is not supply of tangible goods - appellant in this case has made out a prima facie case for the waiver of the pre-deposit of the amounts involved. - Stay granted.
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