2010 (6) TMI 425

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....-in-Appeal No. 210/2009, dated 25-5-2009 wherein the following service tax demands have been confirmed by the Commissioner (Appeals). (i) Rs. 88,494. (ii) Rs. 2,38,232. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on transportation of goods to the customers' premises. The lower authorities have held that the appellants a....

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....(2004-05) given by Hon'ble Finance Minister on 8-7-2004. She also submits that the decision of this Bench in an identical issue in the case of (i) Lakshminarayana Mining Co. v. CST [2010] 24 STT 61 (Bang. - CESTAT); and (ii) CCE&C v. Kanaka Durga Agro Oil Products (P.) Ltd. [2009] 22 STT 435 (Bang. - CESTAT) would cover the issue in theirfavour. 5. The learned DR on the other hand submits that th....

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....t be summarily dismissed as it is on records that the two persons were giving services were truck owners or transport operators. We find that the decision of this Bench in the case of Lakshminarayana Mining Co. (supra) was dealing with an identical issue and the relevant portion of the decision is reproduced herein below :- "5.1 From the impugned order it is not obvious that the appellants had sh....

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....add some more this year. These are business exhibition services; airport services; services provided by transport booking agents, transport of goods by air; survey and exploration services; opinion poll services; intellectual property services other than copyright; brokers of forward contracts; pandal and shamiana contractors; outdoor caterers; independent TV/radio programme producers; constructio....