2009 (9) TMI 71 - CESTAT, BANGALORE

GTA Service – liability of recipient - Plea of the appellants is that they had not received services from a GTA - Commissioner has attempted to classify services received from goods transport owners/goods transport operators as GTA service defined under Section 65 (50b) - From the pronouncement by the Finance Minister the Budget Speech while introducing the Finance Bill, 2004, the legislative intent not to tax truck owners or truck operators is beyond doubt. In the absence of a finding that the appellants had received the service of transport of goods from any GTA, the impugned demand of Service tax, and penalties are liable to be set aside.