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2018 (9) TMI 1204 - AT - Service TaxGTA Services - whether the “Transit Mixer” used by the respondents to transport the “ready mix concrete” manufactured by them to their customers would attract the mischief of levy of service tax under GTA services? - Held that:- On perusal of the agreement between the respondent and the Popular Cargo Movers, it becomes evident that the “Transit Mixer” have only been hired, for a period of 3 years with full possession and control vesting with the respondents - the original authority is correct in contending that the vehicles are only been hired and that no GTA service have been provided to them - appeal dismissed - decided against Revenue.
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