TMI Blog2017 (1) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax under the category of GTA Services. The requirement for tax liability under the said services is not fulfilled - demand set aside - appeal dismissed - decided against Revenue. - Service Tax Appeal No.133/2012 CU(DB) along with ST/CO/4427/2012 - 50008/2017 - Dated:- 3-1-2017 - Dr. Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Shri Ranjan Khanna, DR for the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cross objection in this case. 5. We have perused the appeal records by the Revenue and cross objection by the respondent. 6. The revenue submitted that the respondent provided service of Goods Transport Agency in relation to transport of goods. The income shown as Cargo Freight in their books of accounts is towards transportation of the goods by road. The respondent did not produce any evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the basis of which appellant raised bill no.thar/2007-2008/2502 dated 3.1.2008.Similary on perusal of consignment note no.3119 dated 20.12.2007 of Shubham Road Lines, it is observed that it was mentioned that Service Tax was payable by consignee on the basis of which appellant raised bill no.thar/2007-2008/2501 dated 3.1.2008. From perusal of submitted copy of consignment notes, it is observe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor accordingly I set aside the impugned order. 7. We find nothing in the present appeal by the Revenue to contest the factual findings as recorded above. Further, we also note that the respondent had submitted the receipts pertaining to hire charges received for letting out their vehicles. We note that, admittedly, the respondent did not issue any consignment note on carriage of goods on ret ..... X X X X Extracts X X X X X X X X Extracts X X X X
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