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2018 (10) TMI 473 - AT - Service TaxGTA Service - vehicles taken on lease were used for transportation of ready mix concrete from the plant to the site - reverse charge mechanism - whether the amounts paid by the appellant for leasing of special purpose vehicles for transportation of ready mix concrete would fall under Goods Transport Agency services or otherwise? Held that:- Identical issue decided in appellant own case M/S. LARSEN & TOUBRO LIMITED VERSUS COMMISSIONER OF ST & CENTRAL EXCISE CHENNAI SOUTH COMMISSIONERATE [2018 (6) TMI 439 - CESTAT CHENNAI], where relying on 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 do not sustain - appeal allowed - decided in favor of appellant.
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