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2022 (10) TMI 628 - AT - Service TaxLevy of penalty u/s 76, 77 and 78 of FA - non-payment of Service Tax on the balance transport charges - taxable service or not - HELD THAT:- Appellant has all along taken the view that the service is not taxable service as it was not provided by the goods transport agency, but by goods transport operator and/or individual truck owners namely an individual either owning or operating. This plea has been taken in all the proceedings at the initial stage as well as at the appellate stage and also before the Tribunal. Therefore the Appellant’s submission that the service received from the goods transport operators/individual truck owners is acceptable - the decision of the Tribunal in the case of CCE & C, GUNTUR VERSUS KANAKA DURGA AGRO OIL PRODUCTS PVT. LTD. & ANR. [2009 (3) TMI 130 - CESTAT, BANGALORE] holding that there is no liability on the recipient of service in the case of transportation by the individual truck owners and/or individual truck operators and not by goods transport agency to pay Service Tax is squarely attracted. The demand in respect of the other three suppliers are set aside - appeal allowed - decided in favor of appellant.
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