2010 (2) TMI 317

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....ri G. Derrick, Advocate, for the Appellant. Shri C. Rangaraju, SDR, for the Respondent. [Order per: Jyoti Balasundaram, Vice-President.] - The miscellaneous applications for raising the additional ground that the mills (appellants) received service only from the individual truck owners/tractor owners who do not fall within the definition of 'goods transport agency' and therefore the applicants ....

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....manded to the adjudicating authority for verification of the above submission of the assessees. If it is found that the assessees are correct in the contention that the transporters were individual truck/tractor owners, the decision of the Tribunal cited supra would be applicable and no service tax demand can be sustained against the assessees. It is for this purpose that we remit these cases for ....