TMI Blog2018 (9) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... , it becomes evident that the “Transit Mixer” have only been hired, for a period of 3 years with full possession and control vesting with the respondents - the original authority is correct in contending that the vehicles are only been hired and that no GTA service have been provided to them - appeal dismissed - decided against Revenue. - ST/534/2011 & ST/CO/7/2012 - FINAL ORDER No. 41962/2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of law holding that the respondents are liable to discharge service tax on GTA services as alleged in the SCN. However, in appeal, the Commissioner (Appeals) vide the impugned order dated 15.06.2011 held that the said Transit Mixer cannot be said to be a service by GTA and that it would more appropriately be covered under Supply of Tangible Goods service. On these conclusions the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other hand, on behalf of the respondent, Ld. Advocate Shri D. Santhana Gopalan draws our attention to the Cross objection in ST/CO/7/2012 filed by them to point out that as per the agreement between the Popular Cargo Movers and the respondent, that the Transit Mixer were only hired for three years and there was no GTA relationship between the respondent and the Popular Cargo Movers. He also draw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication by the original authority have been contending that the vehicles are only been hired and that no GTA service have been provided to them. Para-5.1 of the order dated 11.08.2010 of the original authority has taken note of Article-1 of the agreement whereby brand new and totally dedicated fleet of Transit Mixers were to be provided on hire and shall be placed in the ready mix plant . Eve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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