2015 (11) TMI 1481

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... authority as well as the adjudicating authority have nowhere relied upon any contrary evidence to come to a conclusion to state that the trucks/tractors were not of individuals. On this factual matrix we find that the judgement of this Tribunal in the case of Laxmi Narayana Mining (2009 (9) TMI 71 - CESTAT, BANGALORE) which has been upheld by the Hon’ble High Court of Karnataka as reported in [20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ce of any representation from the appellant. 3. Heard learned D.R. and perused the records. 4. Learned D.R. reiterates the findings of the first appellate authority as well as the adjudicating authority. 5. We find that the issue involved in this case is regarding the service tax liability on the appellant under the category of Goods Transport Agency for the period December 2007 to Apri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... We find that the first appellate authority as well as the adjudicating authority have nowhere relied upon any contrary evidence to come to a conclusion to state that the trucks/tractors were not of individuals. On this factual matrix we find that the judgement of this Tribunal in the case of Laxmi Narayana Mining (supra) which has been upheld by the Hon ble High Court of Karnataka as reported in 2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X