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TMI Blog2018 (9) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. ORDER Per Madhu Mohan Damodhar After hearing both sides, we find that the issue in dispute concerns on whether the "Transit Mixer" used by the respondents to transport the "ready mix concrete" manufactured by them to their customers would attract the mischief of levy of service tax under GTA services. In proceedings initiated against the respondent had culminated in an order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ajan, AC, reiterated the grounds of appeal. In particular the Ld. AR contends that no evidence or proof was produced by the assessee with regard to the transfer of any tangible goods by the truck owner for the use by the assessee. As the transfer and use by the assessee are not proved, findings of the Commissioner (Appeals) in respect of classification of the service rendered by the assessee under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d down by the Hon'ble High Court of Andhra Pradesh in the case of G.S. Lamba & Sonss Vs. State of AP - 2015 (324) ELT 316 (AP), which involved identical issue relating to hiring of "Transit Mixer" to Grasim Industries. He further draws our attention to para-42 of the judgment where the Hon'ble High Court has held that "full control on the method, manner and time of using the "Transit Mixer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usal of the agreement between the respondent and the Popular Cargo Movers, 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. Viewed in this light, we are unable to find any infirmity with the conclusions arrived at by the lower appellate authority. 6. In the event, no merit is found in the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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