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2018 (6) TMI 439 - AT - Service TaxGTA services - appellants are manufacturing and transporting the RMC from their plant to the site of their customers through a specially designed vehicle (Transit Mixed Vehicle) owned by them as well as taken on lease basis - Reverse Charge Mechanism - The department was of the view that such services would fall within the definition of Goods Transport Agency Service and that appellants are liable to pay service tax on the lease amount paid under reverse charge mechanism - Whether the activity of lease of special purpose vehicle for transport of RMC would fall under GTA service? Held that:- The Tribunal in the case of Birla Ready Mix Vs. Commissioner of Central Excise [2012 (12) TMI 736 - CESTAT, NEW DELHI], on similar set of facts held that the said activity would not fall within GTA service - demand cannot sustain - appeal allowed - decided in favor of appellant.
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