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2010 (1) TMI 162 - AT - Service TaxTransport of goods by road service- The appellant herein engaged in the manufacture of polished granite monuments/slabs/tiles. They were availing services of goods transport agency for transporting both their inward as well as outward goods and hence liable to service tax as per rule 2(1)(d)(v) of the service tax rules, 1994 and since they have failed to pay the service tax on the value of service during the period in dispute, a show cause notice were issued proposing recovery of service tax and penal action. Commissioner (appeals) uphold the order. In the light of the decision of CCE & C v. Kanaka Durga Agro Oil Products (P.) Ltd. 2009 -TMI - 34581 - CESTAT, BANGLORE, held that- transport undertaken by individuals owning and operating lorry and trucks is not subject to service tax as in these cases services has not been provided by Goods Transport Agency Service. Thus, the appellants are not liable to Service tax and imposition of penalty. I, therefore, set aside the impugned orders and allow these appeals.
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