2010 (6) TMI 425

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... petitions are filed against the Order-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 low....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on to the specific portion of the Budget Speech (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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cords, we find that the claim of the appellant cannot 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 impug....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es have been brought under the net so far. I propose to 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 caterer....