TMI Blog2018 (8) TMI 1516X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- The appeal filed by the appellant is devoid of any evidences as to the claim of the appellant that they did not avail services of goods transport agency but owners of the individual tax to whom they have paid freight charges. Appeal memoranda is also devoid of any evidence to suggest that the appellant had declarations of transport agencies to indicate that they had not availed CENV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up the same for disposal even in the absence of any representation from the appellant. 3. Heard the Learned Departmental Representative and perused the records. 4. On perusal of records, it is noticed that the issue is regarding service tax liability on the GTA services. The claim of the appellant before the lower authorities is that they are not liable for tax as they are not issued any co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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