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2019 (2) TMI 209 - CESTAT CHENNAIGTA Service - appellant hired trucks owned by other persons on annual contract basis for transport of Readymix Concrete - Consignor-Consignee relationship - Held that:- It is very much clear that the respondents do not merely pay freight charges but are paying hire charges on a contract entered by them with the truck owners. The hire charges under the said annual contract includes various elements of charges for the truck such as, fuel and lubricants, salary/wages for drivers, maintenance & repairs charges, insurance charges for vehicles etc. As the hire charges include various elements, it is very much clear that there is no Consignor-Consignee relationship arising out of the contract and the payment is not mere freight charges as under GTA Services. The Tribunal in the case of M/s. Larsen & Touboro [2018 (6) TMI 439 - CESTAT CHENNAI] on similar set of facts had held that the activity would not fall within the GTA Services. Appeal dismissed - decided against Revenue.
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