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2015 (6) TMI 230 - AT - Service TaxDemand of service tax - GTA Service - Held that:- Goods were transported by the respondents in their own truck and in another truck, which was taken on hire by them on per day basis and for which the fuel and other expenses were borne by the respondents. Thus it is evident that they were transporting their own goods and were not engaging any goods transport agency. - respondents did not "receive" the goods from any person as the goods transported were their own goods. Further "Goods Transport Agency" as per definition in Section (50B) of Finance Act, 1994 means any person who (prior to 01.05.2006 commercial concern which) provides service in relation to transport of goods by road and issues consignment notes by whatever name called. - respondents were transporting their own goods and it can be nobodys case that even providing service to oneself is taxable. CESTAT in the case of Kesoram Spun Pipes p& Foundaries (2002 (5) TMI 3 - CEGAT, KOLKATA) observed that in the present case, the appellants have received goods directly from the suppliers of the Coke, who have themselves undertaken the deliveries of the goods at the appellants door-steps, it cannot be said that the appellants received the services of any commercial agency. - No merit in Revenue appeal - Decided against Revenue.
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