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    <title>2018 (6) TMI 439 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled that the lease of a special purpose vehicle for transporting Ready Mix Concrete (RMC) did not constitute a Goods Transport Agency (GTA) service. Citing legal precedents on the transfer of the right to use goods and previous tribunal decisions, it was determined that the activity fell outside the scope of GTA service. Consequently, the demand for service tax was deemed unsustainable, leading to the setting aside of the original order and allowing the appeal with any consequential relief.</description>
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      <description>The Tribunal ruled that the lease of a special purpose vehicle for transporting Ready Mix Concrete (RMC) did not constitute a Goods Transport Agency (GTA) service. Citing legal precedents on the transfer of the right to use goods and previous tribunal decisions, it was determined that the activity fell outside the scope of GTA service. Consequently, the demand for service tax was deemed unsustainable, leading to the setting aside of the original order and allowing the appeal with any consequential relief.</description>
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