2010 (2) TMI 317

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..... e not required to discharge service tax liability. Held that- details of the owners of vehicles on which the goods were transported, was not before the authorities below and therefore the interests of justice require that the case be remanded to the adjudicating authority for verification of the submission of the appellant. The appeals are thus allowed by way of remand. - S/491 and 501/2009 - 141 .....

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..... he stage of hearing the applications for waiver of predeposit as to how the assessees would establish that they received services from individuals, the learned counsel for the appellants files a list of the truck/tractor owners and pleads that since they are all individuals who have provided the services, the assessee is not liable to service tax. 3. We find that these details of the owners of v .....

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