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2015 (11) TMI 1481 - CESTAT MUMBAI

2015 (11) TMI 1481 - CESTAT MUMBAI - TMI - Demand of service tax - Goods Transport Agency service - Held that:- There is no dispute as to the fact that in this case the trucks/tractors which were used for transportation of sugarcane from the farmers fields to the sugar factory were of individuals. 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 in .....

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For the Respondent : Shri A.B. Kulgod, Asst. Commissioner (AR) ORDER Per : M.V. Ravindran This appeal is directed against Order-in-Appeal No. PII/AV/117/2010 dated 27.7.2010. 2. When the matter was called out none appeared on behalf of the appellant. This matter was listed on 23.06.2015 on which date the Bench summarily adjourned the matter to be heard today. On perusal of the records we find that the issue lies in a narrow compass, accordingly we take up the appeal for disposal even in the abs .....

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