2011 (2) TMI 577

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....pondent. [Order per : Ashok Jindal, Member (J)]. - A demand of service tax is confirmed against the applicant under the category of Goods Transport Agency as the applicants are the recipient of the goods transport service. 2. The facts of the case are that the applicants are manufacturer of sugar in their factory. In the process of manufacturing, they require sugarcane which they procure ....

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....r. 4. The learned DR submitted that the services availed by the applicants are covered under the goods transport agency service as held by this Tribunal in the case of Bharathi Soap Works v. CCE, Guntur reported in 2008 (9) S.T.R. 80 (Tri. -Bang.). 5. Heard and considered. 6. On hearing the learned Advocate, we find that prima facie, the services availed by the applicants are not....