TMI Blog2013 (11) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... us destinations. The Applicant received the value of services on the basis of distance for which the chassis were transferred by them. We do not find merit in the observation of the ld. Commissioner that since drivers were supplied by the Applicant for movement of the chassis, vehicles etc., therefore, the amount received for transferring the vehicles, chassis etc. would come under the head of ‘Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, 1994 and penalties under various provisions of the said Act. 2. At the outset, ld. Chartered Accountant for the Applicant has submitted that by an agreement with M/s. TELCO (now M/s. Tata Motors) dated 21.11.1984, they undertook transportation of chassis or supply of vehicles from the factory/workshop of TELCO at Jamshedpur to various regional offices or at places of the part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so as to attract levy under Manpower Supply Service . 3. Ld. AR for the Revenue has reiterated the findings of the ld. Commissioner. 4. We have considered the rival submissions. Prima facie, we find that the Applicant are engaged in transporting/transferring the chassis from the factory of M/s. TELCO to its various destinations. The Applicant received the value of services on the basis of di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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