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TMI Blog2013 (1) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... . This is an appeal filed by the Appellant against Order-in-Appeal No.65/ST/Kol/2012 dated 15.02.2012. 2. Briefly stated the facts of the case are that appellant are manufacturer of excisable goods and alleged to have availed the services of goods transport agency (GTA) during the period from 01.01.2006 to 31.03.2008. Being consignor/consignee of the goods, the appellant were accordingly required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd receipt of raw materials into their factory. They have never availed the services of any goods transport agency (GTA). Hence no consignment note was issued for transporting the goods out of or into their factory. Therefore, they were not liable to pay any Service Tax on the said transport services availed during the relevant period. On the aspect of their submission before the adjudicating auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ron & Ores Pvt.Ltd. vs. Commr. of C.Ex., Belgaum - 2010 (18) S.T.R. 406 (Tri.-Bang.). 4. Ld.A.R. reiterated the findings of the ld.Commissioner(Appeals). However, on verification of the transport bills he has fairly accepted that the services were rendered by individual truck owners, drivers and payments were accordingly made to the said service providers. Also, the Ld.A.R. could not produce anyt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Iron & Ores Pvt.Ltd. cited (supra) at para 13 observed as follows:- "13. In the circumstances, we hold that the impugned transactions, where the appellant availed service of transportation by goods carriages not operated by GTA as per our discussion are not liable to tax under the head Goods Transport Agency service." 6. In these circumstances I do not find merit in the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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