2012 (8) TMI 651

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..... Respondent. [Judgment per : Ravi Malimath, J.]. - This appeal is by the revenue being aggrieved by the order of the Tribunal [2009 (16) S.T.R. 691 (Tri. - Bang.)] holding that the assessee are not liable to pay service tax under the category of GTA (Goods Transport Agency). 2. The assessee is a partnership firm engaged in the business of exporting Iron ore and are receiving service from v .....

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..... he assessing authority came to the conclusion that the service provider is a Goods Transport Agency and not merely a truck owner or operator. That Goods Transport Agency themselves can be the owners of the truck. Therefore, the plea of the assessee was rejected and it was concluded that the services received by the assessee is a taxable service. Accordingly, the demand was confirmed along with imp .....

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..... of law was right in holding that the Respondents were not liable to pay Service Tax under the category of "GTA" ? (ii)    Whether the order of the CESTAT was right in holding that the Respondents were not liable to Service Tax under the category of "Goods Transport Agency", contrary to the statutory provisions of law i.e., Section 65(105)(zzp), Section 65(50b), Rule 2(1)(d)(v) of t .....

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