TMI Blog2014 (9) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the readymix concrete discharges the goods transport agency services tax, though it is not evidenced in any form. Taking the responsible statement made by the Ld. Counsel on its face value, we find that on a similar issue, in the case of M/s. Ajay Transport [2014 (8) TMI 454 - CESTAT AHMEDABAD], this bench had an occasion to look into the issue of hiring of tankers by M/s. Ajay Transport to M/s. ONGC. We also find that the co-ordinate bench of the Tribunal in the case of M/s. Mesco Airlines Limited (2013 (3) TMI 522 - CESTAT NEW DELHI) had also an occasion to consider a similar issue in respect of hiring of helicopters by the appellant therein and granted an unconditional waiver holding that such hiring out is not supply of tangible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncrete which is evident from the contract entered by them. He would draw our attention to the various clauses of the said contract and submit that the consideration which has been received may not be the determining factor for RI Water conclusion as to whether the appellant has rendered the services of supply of tangible goods. He would draw our attention to an identical / similar matter in respect of M/s. Ajay Transport - Stay Order No.S/2112/WZB/AHD/2012, dt. 20.09.2012 and submits that the appellants case before the bench, the readymix concrete manufacturers have discharged the service tax liability under the goods transport agency services. He would submit that identical view has been taken by the co-ordinate bench of the Tribunal in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denced in any form. Taking the responsible statement made by the Ld. Counsel on its face value, we find that on a similar issue, in the case of M/s. Ajay Transport (supra), this bench had an occasion to look into the issue of hiring of tankers by M/s. Ajay Transport to M/s. ONGC. In that case also revenue sought to demand the service tax under the supply of tangible goods services; wherein the bench has held prima facie the services may not be covered under supply of tangible goods. The facts in the present case are analogous. We also find that the co-ordinate bench of the Tribunal in the case of M/s. Mesco Airlines Limited (supra) had also an occasion to consider a similar issue in respect of hiring of helicopters by the appellant therein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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