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2015 (11) TMI 1481 - AT - Service TaxDemand of service tax - Goods Transport Agency service - Held that:- There is no dispute as to the fact that in this case the trucks/tractors which were used for transportation of sugarcane from the farmers fields to the sugar factory were of individuals. We find that the first appellate authority as well as the adjudicating authority have nowhere relied upon any contrary evidence to come to a conclusion to state that the trucks/tractors were not of individuals. On this factual matrix we find that the judgement of this Tribunal in the case of Laxmi Narayana Mining (2009 (9) TMI 71 - CESTAT, BANGALORE) which has been upheld by the Hon’ble High Court of Karnataka as reported in [2012 (8) TMI 651 - KARNATAKA HIGH COURT] could have directly applicable in this case. - Impugned order is set aside - Decided in favour of assessee.
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