2009 (11) TMI 153

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....ellant. M.N. Bharathi for the Respondent. ORDER 1. The brief facts of the case are that the respondents herein get wet grinders manufactured on job work basis from M/s. Blue Mountain Treads (P.) Ltd., Coimbatore and M/s. Precision Equipments, Coimbatore. The respondents procure various materials, components, parts, packing materials etc. from various places and the materials are directly sup....

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.... the revenue. 2. I have heard both sides. In relation to taxable service provided by a Goods Transport Agency, where either consignor or the consignee is one of the following categories, the service tax is liable to be paid by the person who pays the freight or is liable to pay freight either himself or through his agent : (a) any factory registered under or governed by the Factories Act, 19....