2010 (4) TMI 451

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....or the Appellant. Shri Mahesh Rastogi, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Ld. Counsel submits that there Ld. Counsel submits that there was no GTA service provided to the Appellant when there was no agreement between service provider and recipient of service. This is clear from page 89 of the paper book which is exhibit No. Annexure 7 of the work order. He submit....

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....ed the records. The case appears to be a case of using concrete mixer vehicle by the appellant to serve the purpose of mixing the concrete in transit and also transporting the same to the destination. It appears that in the course of transit, mixed concrete has been carried through vehicle. Both authorities below had concurrent finding against the allegation made in the show cause notice. 4. Ta....