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2016 (11) TMI 938 - CESTAT MUMBAI

2016 (11) TMI 938 - CESTAT MUMBAI - TMI - Service Tax liability - Goods Transport Agency Services - delivery of food grains as per direction of the District Supply Officer/District Collector, Latur, under P.D.S. scheme - Held that: - respondent issues periodical bill and it is not consignment note or billtees which is primary requirement to classify the activity under Goods Transport Agency as a taxable service. We perused the sample copy of invoice issued by respondent and found that these invo .....

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and cross objection filed by the respondent being in support of the impugned order is also disposed of. - ST/404/10-Mum - A/87087-87088/16/STB - Dated:- 30-3-2016 - Shri M.V. Ravindran, Member (Judicial) and Shri C.J. Mathew, Member (Technical) Shri R.K. Das, Dy. Commissioner (A.R.) for Appellant Shri H.G. Dharmadhikari, Advocate for Respondent ORDER This appeal is filed by the Revenue against Order-in-Appeal No. AGS(89)49/2010 dated 17.05.2010 passed by the Commissioner of Central Excise & .....

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e on a finding that respondent is a truck owner and need not pay Service Tax liability as held by the Tribunal in the case of Commissioner of Central Excise & Customs, Guntur Vs. Kanaka Durga Agro Oil Products Pvt. Ltd. - 2009 (15) STR 399 (Tri.-Bang.). It is also the case of the Revenue that appellant is a Goods Transport Agency, as defined under Section 65(50b) of the Finance Act, 1994 read with Section 65(105)(zzp) of the Finance Act, 1994 during the period January, 2005 to March, 2008 as .....

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